(1) All contents of the accounting voucher must be complete.
(2) Accounting vouchers should be numbered consecutively. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.
(3) The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.
(4) Bookkeeping vouchers can be filled in according to each original voucher, or compiled according to several similar original vouchers, or filled in according to the summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
(5) Except for accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers.
note:
(1) The calculation of the number of attached original vouchers is generally based on the natural number of attached original vouchers.
(2) If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher, and indicate the number of the original voucher or attach a copy of the original voucher to other accounting vouchers.
(3) When the expenses listed in an original voucher need to be shared by several units, the unit that keeps the original voucher shall issue the original voucher to other units that should bear it. The original voucher must have the basic contents of the original voucher.
How to make accounting vouchers for 50,000 yuan of plastic steel windows in enterprises can be listed as the cost of repairing fixed assets.
Borrow: management fee
Loans, deposits, cash or other subjects
How to make accounting vouchers for enterprises to buy cutting pieces of welding materials? Enterprises buy solder bar cutting pieces and make accounting vouchers.
Borrow: raw materials (inventory goods)
Borrow: Taxes payable-VAT payable (input tax) General taxpayers get special tickets.
Loan: bank deposit (accounts payable and other subjects)
How to make accounting vouchers in advertising industry? In fact, it is similar to the account of the production industry, except that your main business income is advertising for customers, and the labor, materials and media expenses incurred are the costs.
How to make accounting vouchers for corporate losses after the withdrawal of equity capital;
"Withdrawal" refers to the withdrawal of shares transferred between shareholders or the withdrawal of shares wholly funded by the company?
For the equity transfer between shareholders, it is only necessary to transfer the transferor's shares to the transferee's name after the industrial and commercial change registration, and the transfer price shall be determined through consultation among shareholders:
Borrowed paid-in capital-Transferor
Paid-in capital of loan transferee
If all shares are withdrawn from the company, the company shall go through the formalities of "capital reduction", calculate the net assets of the company after capital verification, and determine the stock price:
Borrowing paid-in capital to escape shareholders
Loan profit distribution-undistributed profit
Bookkeeping voucher bookkeeping procedure is applicable to enterprises in (). B, the scale is small, and there are not many economic businesses.
How to make a voucher for paying last year's enterprise income tax? I haven't heard that the previous annual profit and loss adjustment subjects have been cancelled. Is there a mistake?
How to make accounting vouchers for enterprises to recover 5000 yuan from the sale of household appliances? When purchasing goods, if you are a general taxpayer, borrow: inventory goods -XX TV set 42735.04 tax payable-VAT payable-input tax 7264.96 loan: cash/bank deposit/accounts payable 50000; if you are a small-scale enterprise, borrow: inventory goods -XX TV set 50000 loan: cash/bank deposit/accounts payable 50000.
How to summarize accounting vouchers? Make a T-account first and then summarize.
How to do a good job in property management accounting vouchers The most basic charging voucher is to keep accounts through "advance receipts". (At present, few property management companies charge only one month at a time)
When charging:
Debit: bank deposit (cash) (such subjects)
Credit: accounts received in advance
When calculating income, according to the accrual basis
Debit: accounts received in advance
Loan: income from main business
Overall feeling, according to the basic accounting system. No special treatment.