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Seems to be polygamous, in fact very specific seems to be strong, in fact anyone else to be vulnerable, it seems very happy, but the sadness behind the smile who can understand ... In fact, many times after some 80 people in self-torture obviously love to love each other but would rather sad dead also choose to let go and turned away any tears at random presumptuous ... In fact, many times these 80 the people well understand that they are afraid of loneliness because when a person they will be cranky that they may remember the outcome of the story will be remembered that vague but clearly face because a person when they feel very not the requirements of the sense of security they are always so low as long as the love that accompanied them like ... In fact, many a time 80 this category very sensitive and very easy to suspicion of an eye, an action will allow them to neurotic a day so do not let them scare Do not let them hurt after the fact, many times 80 this type of people are sad not just sentimental they easily moved by the occasion after 80 of these people like to use words to inscribe their feelings for their kind of sustenance way ... In fact, many when 80 of this kind are in contradiction to continue or be suspended? Is to give up or stick? They seem emotional, often in the last ... always make the rational control of the entire thinking ... In fact, many times this type of people always live in the past they always inadvertently life now to find some sense of déjà vu in their self agreed to forget the past but they forget ... in the past as early as ingrained in my mind ... in fact when 80 categories of people are afraid to see someone else's sweet is not jealous just will feel and the former then he seems to fall into the whole memories to be a pain in the past to awaken the awareness of a person slowly licking their wounds ... In fact, many times 80 in this category are very persistent and sometimes do not understand that they adhere to what they are looking forward to that never ending story ending or wait for more damage They are silly too many shortcomings of this type of people in the 80 temper stinks too much, not only self-willed burberry outlet seattle, sensitive, suspicious, so either do not close to them or to treat them really because they heart brittle very you hurt can not afford ... 80 is a fool, silly fool ... do not even know the future in the end how far. . . . . Whether and how many people in a total mobile phone hanging from QQ, a bunch of people get together, one person, one mobile phone, play each reunion compulsory two projects: to eat, the KTV children are beginning to call their own uncle or Auntie never lonely, whether you are the one person alone, or the body among the crowd to sing like that song, alone, is one of the carnival, the carnival is a group of people alone is not so cynical, encountered injustice will tell themselves, society is so you can not watch television, but the computer is a necessity go out with three treasures: cell phone, keys, money never know money is spent where , not how to eat, not how to wear a negative refuse to grow up. Not like to be mature. Acquaintances before then chatter, there must be before the silent stranger hobbies is sleeping all day the Internet bubble, do not know what to do. The most frequent reply is Ate, regular breakfast, lunch, and together eat typing was quite accurate paul smith shoe sale, but still playing fast 12:00, and rarely go to sleep can be not so much time, do not care about so many things for no reason with no capital arrogant, they are fundamentally self-esteem and look forward to definitely look forward to the recognition, hate life failed when even the courage to speak. That people can not understand themselves, and as a reason for disdain of others. Because people love to love, practice love and not love, then even began to doubt once the insistence of love. Once thought that life friends by his side, one day a month, he suddenly found that they all wake up gone midnight, and was shocked to discover that has always been only a more growth, the easier it alone ; 80 of us, there are a lot of dreams paul smith scarves, some realized and some shattered. 80 of us, some famous, some unknown. 80 of us, struggling through a loss, or get over it. 80 receded youth young immature, and began to adapt to the community of nations. Our hearts are well aware, we have experienced too much. Have an unfettered pursuit had later become worthless. The parents had something blocking, until his injury, they would understand, the parents turned out to be right. Had many times asked myself, why live? Later, have been too lazy to think about the meaning of life. Once in order to love good reading. I hope after 1980, our happiness. Enjoyed this article, because she really write a lot of our mind, to pretend that the strong real vulnerability

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01.慢慢的才知道,太在乎别人了往往会伤害自己
02.慢慢的才知道,对自己好的人会随着时间的流逝越来越少,
03.慢慢的才知道,一个人要自己对自己好,因为真正关心你的人很少,有了事他们也不一定会在你身边。所以要自己照顾自己
04.慢慢的才知道,真心对一个人好不一定有回报 paul smith wallet,而你忽略的人往往有可能是最重视你的,
05.慢慢的才知道,很多东西是可遇而不可求的,很多东西只能拥有一次,
06.慢慢的才知道,恋爱不一定是真心的,有可能是利益关系,有可能是攀比心理,
07.慢慢的才知道,不要和别人争论什么,因为那是没有结果的,无论谁对谁错,
08.慢慢的才知道,很多时候自己遇到不开心的事,千万不要渴望别人同情,大多数人会采取冷漠回敬的。那样会更让人家看不起,
09.慢慢的才知道,有很多东西是不属于你的,你使劲强求会遭天遣的,
10.慢慢的才知道,未必做每件事情都有意义,可是做的每件事情都觉得是一件回忆!

11.慢慢的才知道,人的性格可以差异到如此之大,
12.慢慢的才知道,许多曾经的人会变的让你认不出,但请留住回忆。

13.慢慢的才知道,从现在开始应该把握每一个你能把握的人,放弃你留不住的人,不要因为想留住个别人而失去一群人。
14.慢慢的才知道,自己一定在乎自己的自尊,但你的自尊在别人眼里根本不算什么,
15.慢慢的才知道,不要心情不好的时候对周围人发脾气,渴望他们谅解你,人家不是你的父母,现在你可以明白父母对自己多么重要,
16.慢慢的才知道,即便有人对情感看的无所谓,你一定要坚信,人与人之间的感情,有可能会令所有东西都无法超越的 paul smith purse,但记住,只是有可能,
17.慢慢的才知道,原来现实如此的无奈。
18.慢慢的才知道,会遇到许多自己看不惯的人或事,但那与你无关,别人爱咋整随他便,别生不该生的气,不值,
19.慢慢的才知道,两个天天在一起的人不一定是朋友,有可能什么都不是,
20.慢慢的才知道,会遇到很多诱惑,无论别人怎么样,你是你,你有你的原则和底限,
21.慢慢的才知道,会有人很讨厌你或者和你过不去,但是他爱怎么样就怎么样,我们要大度,不和小人计较,但前提是你正确,
22.慢慢的才知道,很多人无法理解男女之间的朋友关系,在一起就一定是恋人,不是恋人就一定不能在一起,
23.慢慢的才知道,学习要刻苦,因为凭聪明就能应付考试科目的人是凤毛翎角,
24.慢慢的才知道,原来时间一空闲下来是那么无聊,丝毫没有中学的充实的感觉,
25.慢慢的才知道 paul smith shoes,手机是别人有事找你的时候用的,并不是为了交流感情的
26.慢慢的才知道,可以不把所有人当朋友,但千万不能把一个人当敌人,至少可以当同学,
27.慢慢的才知道,玩你能玩的起的,玩不起的千万别玩,不然会输的什么都没有,
28.慢慢的才知道,快乐常常来自回忆,而痛苦常常来自于回忆与现实的差距,
29.慢慢的才知道,那些嘻哈打闹只是消遣而已,而过往的抽烟打架更是无知.
30.慢慢的才知道,有很多人的想法与做法你无法理解,或是根本不知道他在想什么,千万别在那揣摩或者瞎猜,那样会让自己累,既然人家要保持神秘感那就让人家保持去啊,自己又不是占卜师,
31.慢慢的才知道,不要把自己想的有多高,没有绝对性的胜利,也没有绝对性的失败
32,慢慢的才知道,生活是有很多不公平的,你一定要正视,相信实力和群众的眼睛,
33.慢慢的才知道,兄弟情义有时候未必是想像的那么美好,只有自己真心付出,才有可能得到别人的真心对待.
34.慢慢的才知道,有的人不断的算计,到头还来是会输的很惨,所以应当保持一个平和的心!
35.慢慢的才知道,有的事情不是自己所愿意的,但是有的事情必须得去完成,那也是对自己的一段特训.
36,慢慢的才知道,原来两个人在一起或真或假,相处的时间还是占据着重要成份.
37.慢慢的才知道,现实根想法的差距,必须要随机应变,跟上生活的步伐!
38.慢慢的才知道,自己也在慢慢长大,不在是小孩子了,适应着每一件事的成长.
39.慢慢的才知道,不要把自己想的有多高,没有绝对性的胜利,也没有绝对性的失败.
40 慢慢的才知道，给人留一线日后好相见的真正意义,没有永远的敌人，只有永远的朋友,凡事不要做的太绝,事情的结局都是用嘴巴说出来的.
41.慢慢的才知道,不管玩的多好的朋友都有可能失去,但是我们还是要乐观面对,若是真的把他(她)当作自己的朋友就应该为他(她)祝福.遥望!只是做自己所做的。
42慢慢的才知道,自己在慢慢接受社会了,所以也要慢慢学会适应。就这样，我慢慢的长大了…

burberry store- and finally the poor to kill the chickens

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self cognitive
poor: rarely think about how to make money and how to make money, that life in respect of such do not believe that what has changed.
rich: bones believe was born not to do the poor, but to be rich, he has a strong sense of making money, this is also something in his blood, he will do anything to make themselves rich.
2, leisure
poor: at home watching television and soap opera story touched the pain runny nose, also modeled on the TV fashion to arm themselves.
the wealthy: out run the market, even golf has not forgotten to take the project contract. the
3, the circle of
poor: like poor relatives to go, the circle of the poor, mostly poor, are also excluded from the rich and contacts, as time passes, his attitude became the mentality of the poor, the thinking has become a way of thinking of the poor, to do it The thing is, the poor model. Every day to talk about the discounted merchandise, exchange saving skills, although training may help viability, but your vision will gradually caught in something as trivial, but the ambition to wear out.
4, learning
the poor: learning a craft
rich: school management
, time
poor: one can not make a lot of money to enjoy ample time. To leisurely will lose more money-making opportunities. The time of the poor is not worth something, or even redundant, do not know how to kill, how mixed up do not bother. If you can buy a pound of cabbage to spend a penny endless and angry, but do not waste a day and heartache, which is the typical thinking of the poor.
the rich: a person regardless of the manner in which money, and regardless of making money is more or less, must go through the accumulation of the world. The play is a work of the rich, there is a purpose. The leisure of the rich, idle in the body, self-cultivation, to fight another day, the head have not been idle; the poor, busy, busy in thought, his hands are busy, busy mahjong table to touch a few more. 6, a sense of belonging
poor: the screws nails. The poor people thought that the humble, the lack of a sense of security, eager to own subordinate to and dependent on a group, they own standards to the standards of this group, so that all normative work for the interests of the groups back and forth, For the poor, stable work in a well-known enterprises for decades, the interns had worked to the senior executives, it is simply the United States could not be the ideal of beauty.
rich: the leader of those groups are usually the rich, they always the one hand to the poor education: unity is strength, if you do not subordinate their own groups, you do not new herve leger gown, do not do a. But on the other hand, they never stopped recruiting and training new so that you can always replace it.
7, investment and treat the wealth
poor: economic point of view is less equal to earn, for example, to open a noodle shop, the yield is 100% invested 20000, net 20 000 a year, for the poor very good. Poor even if the money can not bear out, even if finally decided to invest, but also reluctant to take risks, and ultimately get to that step. The poor are the most talked about is the chicken, egg, lucrative ... but the hope of building a chicken who, after all, is so fragile.
rich: the rich starting point Million million profit. Open Noodle House, the rich people will think, the capital of a noodle shop carrying only 20 burberry store,000, if there is one hundred million of funds, not to open the 5000 Noodle House? One by one to manage, the big boss have to speak the number of heart, tired white How much hair do it? Might as well invest in the hotel. A hotel is enough to digest all of the capital, even if the yield is only 20% a year down 20 million profit.
8, passion (can not do nothing, first see if there is no passion)
poor: there is no passion. He always step by step, it is difficult to be wrong, but also absolutely will not be the best. Passion can not be excited, it is impossible to devote to work. Most of the poor can not say passion, his passion always consumed too specific things: the boss praise him excitedly; store discount, he will be excited; TV reunion, his tears a bunch of a bunch of to obscene, the poor, there is only an emotion.
the rich: Have the passion, the poor will eventually not poor! Passion is a kind of nature, is a symbol of life, with passion only a spark of inspiration, have a distinct personality, only the appeal of strong relationships, but also have the courage and methods to solve the problem.
9, the confidence
poor: poor self-confidence through armed to the teeth, through a high-end designer clothing and luxury configuration to give them more self-confidence, poor self-confidence more often than not from the heart and natural The Tiancheng The.
rich: Lijia Cheng said that in talking about the secret of his business: In fact, is a unique self-confidence of the rich. Self-confidence can not be external forces about self-confidence can there be the right decision.
10, habits
poor: There is a story, a rich man to give the poor a cow. Poor people full of hope began to struggle. Cattle to eat grass, people have to eat, sad day. Poor so the cows were sold, and bought a few sheep, eat one, the remaining lamb for students, Lamb has yet to be born, the day is more difficult. Poor to sell sheep, buy into the chicken, chicken want to make money for a living, but life has not changed, and finally the poor to kill the chickens, the ideal of the poor completely collapsed, and this is the habit of the poor.
rich: an investment, experts say, the rich secret of success is: no money, no matter how difficult, do not use investment and savings, the pressure will make you find a new way to make money, help you pay off bills. This is a good habit. Character determine the habits, habits decide success.
11 online
poor: to 163/sohu / Internet chat, poor chat, one poor time, and second, to the mouth of the poor are born not idle,
rich: to icxo.com Internet look for opportunities and projects, and rich Internet, more cost-effective use of the network, looking for more investment opportunities and projects, to facilitate the use to their own business.
12, consumption spending money
poor: buy brand name in order to experience the satisfaction of the favorite test just out of fashion products, believe that expensive must be good.
rich: buy brand-name in order to save the selection of the details of the time, compared with the price of consumer goods, he cares more about the quality of the product, for example, will buy $ 15 of pure cotton t-shirt, do not buy the expensive Leica products . log · rich and the poor of the


12 the the classics difference
· what decision you are rich or poor?
· What is the decision you are poor or rich
poor Why poor? Rich why the rich?
why the poor poor rich rich Why?
economic crisis is to eliminate those who

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financial processes
of each financial officers should be aware of this process should also understand that the financial software, slightly scale or level of management higher corporate mining information management, you should know how to use the software and how to set up, as long as the certificate produced correctly, and everything else done by the computer: Certificate - summary - a breakdown - general ledger - all kinds of statements. First to understand financial processes to.
a roughly link:
the fill based on the original certificate or original certificate summary vouchers.
2, according to the collection and payment of the cash journal and bank deposits of the registration of vouchers journal. ledger
3, according to the vouchers.
vouchers summary, the preparation course summary table
registration ledger, according to the course summary table.
6, end of period, according to the general ledger and subsidiary ledgers preparation of the balance sheet and income statement.
If the size of the business small business small, can not set the ledger directly to the case by case business registration ledger. The actual accounting practice requires the accounting officer for every occurrence of a business must register into ledger. Ledger in the amount directly to the course summary table the amount of copy past. Enterprise based on business volume every five, ten, fifteen days or one month preparation time courses summary table. If the business is quite large. Day series.
Second, the specific content:
1, the first thing to do every month based on the original certificate registration vouchers (do vouchers must be financial (manager) have signing authority signature After you are doing), then the summary of the end of the month or a regular basis subject registration ledger (the reason why at the end of the registration is noted by subject to summary trial balance to ensure that records can not be calculated error), each occurrence of a business based on vouchers The registration of a breakdown. Also note that
2, at the end of depreciation, prepaid expenses, amortization, if the new enterprise start-up costs in the first month fully transferred to the cost. Depreciation entries by loan management costs or manufacturing costs, accumulated depreciation, and this depreciation is calculated based on the value of fixed assets, net worth and useful life. Also extract the end of tax and surcharges, the actual land tax this one. Is the extraction of taxes and surcharges, urban construction tax, education surtax, tax determination. Reference 3, the end of the preparation of the course summary table, the preparation of two entries. The first entry: the total amount of the profit and loss subjects transferred to the profit for the year by the main business income (investment income, other business income) loan-to-year profit. The second entry: take profit for the year to loan the cost of principal operations (the main business tax and surcharges, and other business costs). After the transfer, if the difference compared to a loss in the borrower does not need to pay income tax earnings required to pay income tax, calculated in credit, income tax = credit balance * income tax rate, and then do the vouchers, loans payable by the income tax - Income tax payable by year profit credit income tax (income tax and profits related to, but not the loss must not pay income tax, mainly watching adjusted taxable income is positive, if it is a positive number is necessary to calculate the income tax, also pay attention to the income tax accounting methods, tax payable method, income tax courses, and the amount of tax payable subject is equivalent to using the tax effect method, there are timing differences in tax subjects and the amount of tax payable subjects are not equal).
4, the final assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) according to the general ledger liabilities (notes payable, shall be attached to accounts receivable, etc.) owners' equity (paid-up information, capital surplus, retained earnings, surplus reserve) subjects in balance (ledger subjects on one day above the amount registered) prepare a balance sheet, according to the general ledger or the subjects of the summary profit and loss class subjects (such as management fees, the main The camp operational costs, investment income, main business is attached), the amount of (amount of this month's amount) Prepare the income statement. The
(on the main business income and tax payable, should be based on each month the amount of state tax by Chaoshui OK. Fiscal opportunity to print a table above will have the specific numbers)
5, and the remaining binding certificate, written statements, analysis Table class
the 6, pay attention to the problem:
a above in addition to the preparation of accounting documents and registration of a breakdown at the end of the month.
b, knot at the end of cash, bank accounts must match the account card, the account match the reality. Reconciliation of bank reconciliation the monotony bank account balance in the beginning of each month, pay attention to the analysis below the payment. Note that the time in early returns, do not overdue tax. In addition, the month an invoice from the month accounted for. Monthly analysis of aging and the amount of the dealings, including: accounts receivable, payable, other accounts receivable.
three statements of the problem:
corporate accounting statements consist of four statements, in addition to the balance sheet and income statement but also the distribution of profits and cash flow statements. Profit distribution statement need only be compiled at the end of the year, because only at the end of corporate profit profit will be distributed. While the cash flow statement is based on the requirements of the tax department prepared different requirements in different parts of province. At the April annual inspection, the tax department will be asked for your request. (Management, finance, sales, manufacturing and other expenses at the end of the balance of Checkout Table knot, profit and loss account at the end of stay in balance; manufacturing costs, if there is a balance, belongs to the allocation of costs in the product to be on the balance sheet as the the same stock. bell book supplement) you want to see some things in the income statement, as long as your account you will be carried forward profits, this is not easy wrong Profit for the year of the income statement and assets of the table relative to coincide.
details added:
1, after the report of the National Tax (January 1, 2002, the value-added tax, corporate income tax registered enterprises in the national tax apply; personal income tax and other taxes in the land tax reported
2, at the end of certification (input tax); in early Chaoshui (output)
wage base 100%, the welfare of 14%, 2% of trade union funds, 2.5% of the workers' educational expenses, (tax law: the establishment of trade unions funds of enterprises, institutions, social organizations, trade unions Jiaobo 2% of the monthly total wages, special receipts issued with the trade unions, trade union funds allocated contributions tax deduction where it can not issue a dial special payment receipt circulation enterprises, transportation charges, handling fees, reasonable wear and tear, inspection fees are included in operating expenses included in the cost
6 industrial enterprises, the unit of trade union organizations, union funds can not be accrued, not to provision after the adjustment. income tax need only mention a quarterly basis once and then, without the monthly provision
, cash is generally extract from the supplement).
8, the scope of travel and lodging expenses: traveling expenses, accommodation, food subsidies, postal fees, luggage shipping, fees
9, cashier journal 25 years
are saved a few useful points recorded :
1, cash long paragraph
by the: cash
loans: the Unacknowledged
by: Unacknowledged
loans: non-operating income (Note: can not identify the reasons for to)
2, cash short paragraph
by: Unacknowledged
the loan the: cash
by: Other Receivables - Due from shortage of cash payments (individuals)
, - should be income insurance claims the paragraph
management costs - a shortage of cash (Note: can not pinpoint the cause) the loan
: the the the Unacknowledged
3 extraction welfare
by: cost of production
business the costs
administrative expenses
loan: welfare payable
4, the provision of trade union funds
by: management costs - union funds
Credit: Other payables - trade union funds
provision for employee education expenses
by: management costs - staff education fees
Credit: Other payables - trade unions education fee
the 6 pay wage
by: cope wage
loan: the cash
payable - Personal income tax payable
other payables
other receivables (withholding funds)
7 herve leger one shoulder gown, the extraction of urban construction tax
by: Sales tax and surcharges / other business expenses
Credit: Tax payable - urban construction tax
8, provision for education surtax
by: the main business tax and surcharges
Credit: Other payables - education surtax
9, stamp duty
by: Administrative expenses / deferred expenses
loans: bank deposits / cash (books posted $ 5 stamp duty)

cashier work
bank deposits and cash to collect.
responsible for checks, money orders, invoices, receipts management.
three, do the bank accounts and cash accounts and responsible for the custody of the financial chapter
four, is responsible for reimbursement of travel expenses work.
1, staff travel sub-borrowing and not borrowing, if borrowing must be completed borrowing single burberry online australia, and then submitted to the General Manager approval signature by the financial audit, after the confirmation issued by the cashier section.
2 employees back from his trip, and truly fill out the payment proof of the single and paste the receipt or invoice in a single behind first be referred to the proof of signatures, and then to the general manager of the signature, accountable, be reimbursed by the accounting and auditing, given by the cashier. < br>, wages and salaries issued.

A cash-based
cash basis, the person counting the money amount, and pay attention to the authenticity of the coupon received counterfeit money to be confiscated. by the responsible person.
2, cash has been paid, cash paid chapter cash to the bank, shall not
generally do not handle large-denomination cash payment services, payment of the special circumstances require approval of transfer or exchange procedures.
6, the employees go out to the borrower regardless of amount, will have a general manager for signature, ratification and borrowing a single borrower unless the approval of the borrower, disputes, by the persons responsible for own.

Bank B account processing
the registration bank journal to distinguish between accounts, to avoid mistaken identity. open exchange procedures.
2 daily bear the accounts balance of deposits, so that the general manager and financial accounting to understand the company funds the operation, in order to dispatch the funds. a day before work to fill knot declaration.
3, to keep all kinds of blank checks are not free to leave around
4, the company accounts chapter usually kept by the cashier. the
C reimbursement to audit
1, managers in the proof of payment on the whether the signature to prove whether the person signing and if not, should make up
2, attached to the evidence of payment of the original notes in the order whether there is altered. if so, ask the reasons why are not reimbursable.
3, whether the formal invoice and receipt mixed paste, if any, should be separated from the paste (in principle financial Producer Zhang fiscal notes, the rest of the receipt shall not be reimbursed, nor shall the tax deduction, bell book supplement).
4, proof of payment to fill out a single project is more than 3 more than should be re-fill.
5, big, small amounts are consistent. if not match, re-fill should be corrected.
6, reimbursement of whether the content is a reasonable reimbursement if they are not, should be rejected for reimbursement, there are special reasons, shall be subject to approval.
7, evidence of payment of a single, general manager of signature and if not, shall not be reimbursed



dollars at the end of the beginning of work practices
end of each month and the beginning of accounting most busy, the most important time of the month results of the work should carry out a few days in this collection, preparation of statements and tax returns. more hectic, the more prone to error, so the monthly accounting should classify , prioritize, do not blindly work now to the general VAT taxpayers, for example, lists the monthly accounting should be noted that the focus:
a VAT the calculation
(a) actively check the sales as soon as possible to fill invoice cost of items, to determine the monthly output VAT.
sales are the focus of the daily work, the core of the business and sales invoices, financial accounting to determine the legitimate credentials of the business, so companies should, in the occurrence of sales as soon as possible invoice to each other to determine the monthly sales
a business from the signing of the contract to the company shipped each other acceptance confirmation invoice to fill open for some time, this time because the size of the customer's business dealings frequency, the acceptance procedures, there are differences, sometimes sales companies can not even determine the billing time independent, can only be based on the needs of the customer invoicing, billing requirements inconsistent with the tax law.
financial staff as a business herve leger bikini, especially the work of staff responsible for tax, you must deal with the daily sales is quite clear, familiar with the billing requirements of major customers, able to meet customer requirements at the same time, without delay to our normal work processing in order to coordinate their work accounting personnel should be started on the 20th of each month to verify the current month billing tax will be invoiced business completed as soon as possible, usually enterprise will stop three days before the end of each month to fill an invoice, so companies need each other to be issued to its invoice should contact as soon as possible, do not drag the end and then negotiate with each other.
(b) carefully check the month proceeds invoice to ensure the timely certification of invoices, to determine the monthly amount of input tax.
usually than the invoice of goods to arrive early enterprises, enterprises in the good goods received at the same time should also confirm that the invoice issued, did not receive an invoice in the specified time should be with each other, to request an invoice.
proceeds invoice only after the adoption of the certification audit by tax authorities in order for the tax credit. special invoices for certification is generally self-certification by the remote authentication system on the Internet, self-certification is not in the unit should go to the tax authorities or intermediary proxy authentication. corporate accounting should be timely apply for certification in a specified time, to determine the monthly amount of input tax.
enterprise monthly proceeds invoice is more usually in a month all the certification, but to select the authentication portion of the invoice. invoice certification, the main consideration of three factors: first, the month to pay taxes amount required by tax authorities the tax burden range up and down the month tax calculation; second, to consider the accounting inventory and cost of processing some of the items purchased month sales during the month, these invoices should be certified in the month, otherwise it will result in the carrying amount of inventories is negative; production cost of doing business computing needs of raw materials, if the month of production requisitioned material invoices are not certified processing will reduce product cost;, invoices will be expires in accordance with the tax law requires that invoices since to fill open date of 90 days (different types of invoices expiration date is slightly different details see previous input tax deduction rules concerning time limits , the first is about to expire the invoices for certification.
(c) Control sales item billing tax, control proceeds invoice tax, do the calculation and payment of tax. the
general VAT tax companies pay taxes to value-added is the usual calculation of the tax, VAT, minus the non-deductible input tax retained by the monthly amount of input tax, and last month, the month output VAT, the VAT calculation is relatively simple, but the control is very complex, enterprises should also be considered to the current month sales item billing and proceeds invoice reach certification, but also consider the tax burden of the tax authorities of the enterprise. the
tax authorities in order to control the pay of VAT, according to the different types of enterprises to develop the tax burden, ie, the annual the amount of VAT should be paid (calculated can be found earlier). to prevent the illegal operation to pay less VAT businesses often control the amount of VAT paid in the tax burden standard near the line, and sometimes slightly lower than the tax burden standards different around the tax burden standard, the enforcement of different enterprises should seriously implement according to local circumstances.
standards of the tax burden of the tax authorities completed refers to the full-year business tax requirements, enterprises a single month, pay taxes amount is less than or higher than normal tax burden standard but individual enterprises, persons in charge of processing tend to be more necessary.
provision for land tax tax
accordance with the requirements of tax law, calculate and pay VAT, but also provision for payment of part of the land tax taxes, including city maintenance and construction tax, the majority of areas has begun the provision for local education surcharge. enterprises should be accrued over the end of the month, the beginning of the reporting and payment, the amount of write-off provision to tax payment certificate
such provision for taxes are corporate costs in the estimate of the current month profit should also be consider these data.
the the calculation and payment of other taxes
normal month, businesses only need to consider the calculation of VAT and provision of land tax taxes, but a single month, such as quarter, completed by the end shall be calculated subject to income tax; according to the tax authorities requirements on a quarterly or six months to pay stamp duty, property tax, land use tax.
(a) Income tax
income tax on a quarterly basis paid in advance, and year end settlement (details to be seen in front of content). accounting in the end of the quarter the month accounting treatment should be fully taken into account for each month of the quarter, operating conditions, estimates do account for the quarter should be paid the amount of income taxes, the inadequacies of timely adjustment. more
income tax collection and calculation methods, accounting should be corporate income tax to deal with the proportion of corporate income and expense documents. month provision for income tax should also be the end of the quarter, next month tax returns to offset against the accrued amount to obtain the payment certificate.
(b) on a quarterly or six months to pay taxes to deal with
some taxes are usually not calculated by month, such as purchase and sales contracts are usually in the stamp duty is paid on a quarterly basis; property tax, land use tax is generally paid half-yearly, the specific pay month by the local tax authorities. accounting into the enterprise should first determine the daily reporting of taxes and specific reporting time, on time and in the reporting month to declare and pay the full tax.
(c) special taxes to be dealt with separately
some taxes such as vehicle purchase tax, travel tax, deed tax, land tax, usually in general do not experience, so do not particularly care as long as they actually arise, to determine pay and reporting methods of treatment can be seriously
four, do account information preparation
( a) Cash, Bank deposit details to check
monetary funds assets is the most prone to problems, so companies should carefully check the access to records of each payment at the end of play per month bank statements carefully checked with corporate banking and a breakdown between timely processing of the discrepancy, to ensure that bank accounts is clear.
in work practices, the majority of the corporate bank accounts discrepancy can not be consistent with the actual business, sometimes because of improper handling led to the end of bank book balance negative, so the monthly checkout of the bank reconciliation is necessary to identify problems in time.
imputation of the month all the cost of documents and cost of projects to determine the carrying sufficient cash to pay to prevent the carrying amount of cash balance negative.
month accounted for proceeds from sales invoice carefully check to determine the method of payment for each invoice, is to ask for proof of receipt of the cash settlement bank settlement should be made to correspond to the bank settlement credentials, No. seated between the losses are seriously accounted for. Reference (c) inventory costing
before the monthly books in the best on the end of the name of the book inventory of goods, unit price, the amount set out in detail, combined with the monthly sales invoices and proceeds invoice billing information, change in the carrying amount of inventory costs in the calculation accounted for the impact on profits, not blindly certified invoices and using inventory, resulting in the book inventory negative or changes in the cost of float is too large, the impact of current profits.
according to the month sales timely collection inventory out of storage the documents, calculate the product cost or cost of sales, estimating the current month profit
five, the preparation of the certificate
the same business day-to-day business content is relatively fixed, so the certificate preparation of the content changed little, accounting, according to a fixed mode preparation of the certificate to each of the businesses typically business documents for the following categories:
(a) payment certificate
business success to declare the beginning of each month, you can go to the bank print payment certificate, payment certificate can not be printed in the bank tax authorities should go to print. obtain a certificate in a timely manner accounted offset against the provision for taxes or credited directly to the month costs (such as stamp duty does not require pre-tax provision for obtaining directly credited to the costs).
last month ( b) the business invoice processing
month to fill open and get an invoice classification accounted for through the inventory, cash, bank deposits, current accounts payable, taxes and expense account to be accounted for according to the nature of the invoice. All special invoices accounted for , view the amount of input VAT and output VAT breakdown of total amount of statistics, whether the month anti-counterfeiting tax control invoice system as well as online certification to return the amount of certification are the same, and then calculate the month to pay the tax amount.
(c) Expense invoice processing
do internal documents reimbursement system provides reimbursement time, the timely collection of the cost of documents in the hands of employees, would be classified accounted for. seriously view the cost of documents is legitimate and has not obtained the cost of legitimate credentials can not get the tax authorities. recognized. usually also do costs accounted for the amount of control, similar hospitality, advertising fees, deductible limits of the prescribed fee subject to timely check to occur the amount of the costs exceed the deductible standards should reduce the amount of its recorded. < br> (4) cost and accounted for processing
production enterprises should be prepared to provisions of the internal documents passed to companies of all production-related internal documents timely and effective delivery to the financial hands of costing to ensure that accurate costing the timely preparation of the manufacturing cost of collection, distribution certificate; imputation of the cost of production, allocation certificate; storage of credentials and the cost of sales carried forward the certificate.
(E) make the cost of provision and amortization
do fixed monthly provision business, such as the depreciated fixed assets, amortization of intangible assets, water and electricity provision, the wage provision, and the wage base provision of welfare, education funds, union funds, do not leak to mention not many to mention; monthly amortization of costs such as start-up costs, material cost differences exist amortization costs in a timely manner amortization allocation certificate. imputation
(f) profit or loss class subjects carry-over year profit
accounted for after all documents should be carefully imputation of the month profit and loss class subjects amount to classify transferred to the profit for the year subject to view that month profit situation.
six tax declare
front of the work done by basic tax return preparation, because the companies only tax returns and tax authorities to tax levied on enterprises, while the traditional sense of the accounting statements only to record the statements of the business conditions The tax authorities levy a tax basis, the enterprise should be based on the declaration of different taxes to fill in and declare the corresponding tax returns.
corporate tax should be determined according to the nature of their own business taxes, and on time according to the declaration required by the local tax authorities to declare tax payment certificate should print the declaration of success, to obtain payment certificate after the month of the accounting work is considered the end of the the
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