87 Common Mistakes In Accounting Work And Countermeasures

Based on the introduction of the enterprise accounting system, if the new accounting standards for enterprises are implemented, there will be changes in the names of the relevant subjects. For example, the tax payable and other payments should be changed to the tax payable, and the wages payable and the welfare benefits payable to the employees should be changed.

1, the company contributed to buy houses, cars and so on, but the rights holders are shareholders or individuals, rather than paying capital units. Some units still take depreciation. According to the tax law, the depreciation of the fixed assets and the related insurance costs can not be deducted before the enterprise income tax. Therefore, from the perspective of tax saving, property rights are advantageous in the name of the company.

2, some foreign-funded enterprises still include the staff welfare cost in a certain proportion of the total wage in the relevant cost and expense subjects. According to the tax law, foreign-funded enterprises can not collect welfare benefits before the enterprise income tax, but should actually be included in the relevant cost costs. If the actual expenditure exceeds 14% of the total wage, the enterprise income tax shall be increased.

3. The labor union funds that have not been established by the trade union organizations and have not obtained the trade union funds allocated by the trade union organizations shall still make the trade union funds according to a certain proportion of the total wage amount, which can not be deducted before the enterprise income tax.

4, the depreciation of fixed assets shall not be made according to the minimum age and net salvage rate stipulated in the tax law, and no tax adjustment is made when applying for enterprise income tax. Some companies have to pay depreciation in cross tax year. According to the relevant tax law, the cost of the previous year shall not be supplementation, but it can be deducted in the year under which the tax authorities need to apply for tax declaration. It is suggested that under normal circumstances, depreciation should be made according to the depreciation period and residual value stipulated in the tax law as far as possible, so as not to increase the workload of tax adjustment or the loss caused by work mistakes.

5, when calculating the production cost, a production enterprise has no bill of material, labor and cost, and no cost calculation basis.

6, the establishment cost is accounted for in the year of operation in the current management fee instead of the corresponding tax increase, and no tax reduction has been made since the following year. According to the tax law, the average annual amortization will be five years from the beginning of the opening period (Note: the new enterprise income tax law has not been specified for the time being, but the head of the revenue tax department of the State Administration of Taxation has indicated that it can be counted once in accordance with the accounting regulations).

7, the cost of accounting is not calculated according to accrual basis. In order to artificially reduce the tax burden of enterprise income tax, there is no basis for arbitrarily calculating the period cost, or at the end of the year, there is no reasonable basis for the fee. The tax bureau may not recognize it.

8, employees reimburse invoices, or make use of expired tickets, serial tickets or tax law limits (such as meal tickets) to reimburse invoices for false reimbursement.

These costs can not tax the possibility of the forefront.

9, some companies run for a long time and grow larger and larger, but they make artificial losses for a long time. They are against the common sense and are liable to be inspected or approved by the tax bureau.

1, the accounting of value-added tax is not standardized, and the relevant detailed accounting has not been carried out according to the regulations. For example, the general taxpayer has not set up the amount of tax that should not be paid and paid in the course of "not paying the value added tax", or the amount of the tax is also calculated through the account of "not paying the added value tax". The export tax rebate has passed the "subsidized income" accounting and so on, resulting in the confusion of the value added tax accounting. It is suggested that it is necessary to have a look at the accounting of the value-added tax in the intermediate or post examination, because many people fail to figure out this piece.

2, using the "goods issued" account to calculate the inventory issued, causing confusion in the time of VAT payment. According to the provisions of the Value-added Tax Ordinance, if the direct sales receivables are adopted, the goods (products) will be issued with tax obligations (whether or not invoiced).

3, administrative departments and other raw materials, raw materials, raw materials, raw materials and tax burden is not pferred, and the finished products are not treated as sales.

4, the sale of waste, no provision and value-added tax.

5, no corresponding amount of output tax is paid for raw materials and finished products donated to the outside world.

6, in order to reduce

Some enterprises accept false invoices of value-added tax for deduction.

For accountants, falsely opening and accepting false invoices of value-added tax may constitute serious criminal offences.

7, the monthly tax rate of the general taxpayer is constant. The intention of the enterprise is often to control the tax level artificially or not to cause the tax bureau to pay attention to the abnormal declaration. In fact, it is actually saying that "there is no silver three hundred and twenty here", because the purchase and sale will not be synchronized at the same time, and the monthly fluctuation of tax rate is normal.

8, the issuing party of the VAT invoices is inconsistent with the payee. According to the regulations, if the payee is not in conformity with the invoicing party, the VAT input tax can not be deducted.

9, when a small taxpayer reaches the prescribed sales volume, it may be forced to be recognized as a general taxpayer. Therefore, enterprises should make relevant preparations.

Especially when the sales amount is about to be met, it is not appropriate to reserve too much stock. Otherwise, after compulsory recognition of the general taxpayer, the inventory must be sold at a rate of 17%, and the entry is not deductible.

When a general taxpayer turns right, it usually takes six months to achieve sales of 1 million (industry) or 1 million 800 thousand (business), otherwise it will be difficult to turn right.

Three. Other taxes

1. The cost of a company can not be clearly separated from the company's personal expenses. In accordance with the provisions of the "personal income tax law" and the relevant provisions of the State Administration of Taxation, the above matters are regarded as shareholders' dividends, and the individual income tax must be withheld. The related expenses can not be included in the company's cost.

2, when paying wages in cash, there is no payroll Confirmation signed by employees, or if they are signed, they are all handwriting for the same person; or the salary ceiling of company employees is artificially controlled within or below the tax deduction standard of personal income tax, which is suspected of false accounting.

3, many companies' financial personnel ignore the stamp duty declaration (such as stamp duty on capital and capital reserves, stamp duty on accounting books, etc.).

4, some company financial personnel ignore the declaration of property tax, the related parties provide office space, production sites for enterprises to use, do not declare property tax according to the regulations, in tax inspection will bring tax, fines and increase the risk of late payment.

5, the tax payable by the rental company should be included in the company, the tax basis is reduced, and the business tax is evaded.

6, the enterprises that are exempt from refund or refund will not pay the urban construction tax and the additional educational fees according to the current tax exemption.

7, the company can apply for refund to the tax bureau for the withholding of personal income tax in the last three years, and the expenses for tax personnel may be exempt from personal income tax. Many companies withholding personal income tax are not returning the formalities in time for the loss of personal income tax in the three years.

8, in the next three years, the newly identified hi-tech enterprises can increase the value added tax paid by the latter part of the previous year, and apply for the return of half of the local fiscal division (i.e., the increment part of the VAT payment is 12).

5%) many enterprises failed to handle them in time.

9, shareholders' personal equity investment is carried out in the name of a company. If there is any income, it will increase the corporate income tax burden and the personal income tax burden resulting from the profit dividends.

10, when the company terminates its business, the company's legal representatives and shareholders will be blacklisted. If it is to be re established in Guangdong Province, it must handle the remaining issues before it can be processed.

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Four. Accounting and so on.

1, the cash of the cashier has not been cleared in the month of the end of the Qing Dynasty, and the accounts have not been reconciled with the accounts at the end of the month.

2, excessive cash in stock, large amount of cash used in daily settlement, there are potential unsafe factors and hidden dangers of fraud; inventory cash book negative, giving people the first impression is false accounting, because under normal circumstances, the cash balance is not likely to be negative, as a result of the selection of some documents to do "external accounts" will happen when this happens.

3, the accountant has not examined the cash handled by the cashier for a long time, and some cashiers have misappropriated cash by using management loopholes, but the company failed to find it in time.

4, there is no need to open too many bank accounts and waste time, because many banks have to charge account management fees if their bank accounts do not meet the required deposit amount; bank accounts are not necessarily opened up far away from the company or inconvenient places; foreign currency accounts do not carry out simultaneous accounts of foreign currency and RMB standard currency, and many people do not understand the concepts and methods of foreign exchange compound currency accounting.

5, if there is a large balance of bank deposits and no relevant financial arrangements, if there is a large balance of bank deposits and no other investment or use plan for the time being, we can arrange some time deposit portfolios with different maturities according to the cash flow forecast, because the interest rate of time deposits is higher than that of current demand, and if interest is withdrawn in advance, the interest rate should be consistent with the interest rate of demand deposits.

6, in the Pearl River Delta region and other parts of Guangdong, many banks have realized cheque and some still use settlement means such as telegraphic pfer.

7, bank returns and bills are not retrieved for a long time; bank journal accounts are not checked regularly with bank statements; there is no reconciliation statement for bank account balances that have not yet been prepared, nor have they been followed up; there is a direct bank account statement. It is recommended that at least before the end of the year, all bank receipts should be retrieved and processed promptly.

It is suggested that the bank statement be attached to the accounting voucher for each period, so as to avoid loss.

8, the paction did not strictly examine the credit of customers and borrowers, resulting in bad debts receivable.

9, accounts receivable and customers do not account for a long time; long term no measures should be taken to collect debts; when bad debts occur, they will not be dealt with for a long time.

10, the amount of loans borrowed by shareholders is large and the time is too long to settle in time. According to the regulations, shareholders' loans over a certain period of time are regarded as dividends.

11.

Without the approval of the tax bureau, the times can not be set at the forefront of corporate income tax.

12. When payment is received, the invoice will not be accounted for, and the accounts will not be processed in a timely manner. There will always be a small tail difference between the account and the detailed account, resulting in increased workload or inconvenient reconciliation. It is suggested that the invoice amount should not be deducted from the piecemeal ending receipts.

13, when preparing the balance sheet, the entry errors are repeated.

The correct accounts should be accounts receivable corresponding to pre receivables, prepaid accounts payable corresponding to accounts payable, other receivables corresponding to other payables, and reclassification should be carried out according to relevant subjects and details. If accounts receivable, Zhang three company has a debit balance of 10000 yuan, and Li Si company has a credit balance of 5000 yuan, the accounts receivable on the balance sheet should be shown 10000 yuan, and the accounts receivable should be 5000 yuan.

14, short-term investments, such as stock investment, are not accounted for in time.

15, the amount of the inventory does not have the amount of the subsidiary ledger, does not reflect the number of accounting; production cost subjects did not set up the ledger accounts according to the cost items, accounting for the manufacturing cost subject at the end of the remaining balance.

16, the number of inventories has not been reconciled regularly with the warehouse. The discrepancy has not been identified in time, and the reasons have been corrected. Stock taking has not been carried out regularly. Inventory losses, damage and deterioration have not been found and handled in time. Some companies have lost a high rate of attrition, and no measures have been taken to control them.

17. When the inventories are not ready to arrive, they will not be accounted for temporarily, resulting in a negative number of the final inventory, or a provisional estimate. However, if the relevant input tax is temporarily assessed, if the material is consumed at that time, it will have an impact on the sales cost of the year, or if the relevant invoice is not acquired for a long time, the taxable income or penalty will be increased by the tax bureau.

18. The prepaid expenses are not properly amortized according to the beneficiary period, and the corresponding subsidiary ledgers are not set up according to the project.

19, fixed assets and accumulated depreciation have not been classified, and the corresponding subsidiary ledgers have not been set up according to specific fixed assets. They can not clearly reflect the original value and accumulated depreciation of each fixed asset, resulting in the difficulty of obtaining the original value of fixed assets and depreciation data when the fixed assets are cleaned up. The fixed assets that increase in the month, the depreciation should be depreciated next month, and the fixed assets that decrease in the month, the depreciation should be stopped from next month.

20, when the fixed assets are cleared, they do not account for the fixed assets liquidation subjects, nor do they sell the accumulated depreciation accumulated by the fixed assets, but directly reduce the fixed assets, resulting in a fixed asset whose original value is zero, but the corresponding accumulated depreciation details still have a balance.

21, the purchase of financial software is not included in the accounting of intangible assets, and the amortization period is less than 5 years.

22. The scope of settlement of notes payable and other monetary funds is confused.

According to the regulation, commercial and bank acceptance bills are the accounts payable accounts, and bank bills do not belong to the accounts payable accounts.

23, the balance of the accounts receivable is very large. The reason is that the revenue should be recognized and the revenue is not recognized, which is liable to cause the concern of the tax bureau.

24, when the business receipts are received, they are recorded in advance accounts and then are written off by cash payment. In fact, the nature of the proceeds is income, which is a typical method of false accounting and is easy to be investigated.

25. The entries in the calculation of wages include deducting social insurance and personal income tax and other items (e.g.: management fees, loans: tax payable - personal income tax payable, loan payable: wages payable), instead of dealing with these deducted items in the actual issued entries. The credits of "PAYABLE labor" subjects do not match the amount of the "wages" specified in the various cost costs, and are not conducive to the relevant statistical data and the relevant forms of enterprise income tax returns.

26. When calculating personal income tax, it is not only unnecessary to increase the workload but also to add to the burden of accounting.

In fact, it can only be processed through the "payable tax" subject.

27, when the company is using the "PAYABLE wages" and "payable welfare" subjects, some of the wages and welfare costs are directly included in the "wage" details of the cost subjects, accounting methods are not uniform, which is not conducive to statistics, check relevant data and fill in relevant reports.

There are even debit balances sometimes payable for wages and benefits.

28, no "tax payable" and "other payable" subjects should be set up. Instead, they should be included in the "main business tax and additional" subjects when the actual payment is made, which does not conform to the accrual basis principle and is not convenient for the relevant statistical data.

29, fill in the tax returns, especially when the general taxpayer returns do not relate to the accounting system, such as checking the income, output tax, input tax and other related data. The wrong reporting time can not be found in time; the value-added tax return forms are only filled in the current number instead of the total number, and it is not convenient to reconcile and check.

30, the balance of detailed accounts of each tax shall not be checked against the actual amount of tax payable, and the relevant tax vouchers are not retrieved in time; errors are not found in time; and errors are not adjusted in time.

31, the VAT deduction certificate has not been deducted in time, or has been certified and not been deducted in the current month; the export declaration and export collection verification documents have not been obtained in time, and the export sales contract has not been put to the tax bureau for record in time, resulting in no deduction and tax rebate. Because export documents are not uniform, they should be pferred to domestic sales instead of being sold to domestic sales in a timely manner; some of them can not obtain or fail to deduct the VAT invoices (such as water and electricity charges for production); when the general taxpayers purchase goods from small taxpayers, they are not required to invoke the VAT invoices for tax deductions.

32, education fee surcharge is also calculated through the "payable tax" subject, but not through other accounts payable.

33, the balance of the shareholders' other accounts payable is very large, while the inventory is also large, and the enterprise accounts for a long time. It is very likely that a considerable portion of the income is not accounted for, resulting in no inventory of inventory and insufficient liquidity on the external accounts. Therefore, it is often necessary to pfer funds from the internal account to the external account, resulting in more and more payables. This is a typical fake account.

The tax inspectors who know a lot of common sense can see the problem when they look at the report forms.

34, the general taxpayer's tax burden is zero or very low for a long time. It is easy to be used as an abnormal declaration to cause the tax bureau to lock up the machine, resulting in difficulties in purchasing invoices or tax inspection, or the long-term occurrence of the balance. The reason may be that all entries have been deducted, but many incomes do not confirm revenue because the customers do not need the invoices. It is worth mentioning that the income from uninvoiced does not mean that there is no need to pay taxes.

35, the prepaid expenses are not fully based and arbitrary, such as water and electricity charges. They should be calculated according to the number of water and electricity bills or meter reading.

36, the actual receivable capital has not been established according to the shareholders' subsidiary ledger; the pfer of the shares has not carried out the relevant accounting treatment of the detailed change of the paid capital; some foreign-funded enterprises have registered capital for foreign currencies, and when they accept foreign currency investment, they do not convert the people's money into the paid in capital according to the intermediate price of the bank's exchange rate at the same day, instead, they convert the exchange rate according to the exchange rate of settlement, or also make unnecessary accounting for the receivable capital.

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37, when capital verification is not established, a temporary account for capital verification is not established. Instead, the investment is pferred directly to the basic account; the investment is pferred in the name of a non shareholder; when the capital is invested, it is noted that "cash flow" and so on, rather than "investment", result in a failure to verify the capital.

When capital contributions are paid in stages, no capital is paid according to the requirements stipulated in the articles of association.

38, make up the statutory surplus reserve when the profit is made up after making up the deficit. After January 1, 2006, the statutory public welfare fund was not stopped according to the provisions of the new company law.

39, it is impossible to distinguish the difference between the loss in accounting statements and the reparable loss stipulated in the tax law. Because there are some adjustment items and the limitation of the tax law on the repayable years, the losses in the accounting statements may be different from those stipulated in the tax law, and the accounting losses can be found from the accounting statements, while the reparable loss stipulated in the tax law should be the taxable income in the annual enterprise income tax return that the tax bureau has confirmed.

40, when there is an export and domestic sale, or when there are general products and high-tech products, the main business income and main business cost accounts are not specified by corresponding details. The income does not match the cost, and there is a monthly income without cost.

41, when calculating the selling cost of products (commodities), there is no sales cost calculation table; please do not sell software here in the year. The methods of carrying forward the software are different. Sometimes the weighted average method is used. Sometimes the FIFO method is used. Sometimes it is the amount of carry over cost determined artificially, and there are obvious signs of artificially adjusting the cost (Note: the last in first out method) has been cancelled.

42, gross margin of goods or services is much lower than that of similar industries, or the gross profit margin of the month is fluctuant, which is suspected of false accounts.

43, the value-added tax business is not treated as value-added tax. Instead, it is included in the main business taxes and attachments, resulting in a small amount of revenue, main business taxes and additional charges.

44, business tax, value-added tax and other main business income does not match, urban construction tax and education fees and other related tax basis does not match, and other business income tax should be included in other business expenditure subjects.

45, according to the three column, the cost is not set according to the multi column type, which may cause the total number of accounts to be inconsistent with the profit statement. The total number of the month and the whole year is not counted; the total number of details is not in conformity with the total number; if the general ledger and the statements are not checked, the total or cumulative errors of the month can not be found in time.

It is not easy to fill in the relevant statement of enterprise income tax returns and so on.

46, enterprises or high and new technology enterprises that plan to apply for the qualification of high and new technology enterprises will not make detailed list of technology development expenses or upgrade to first class subjects, nor do they list details under the item of technology development expense.

47, failing to make tax declaration on time; when no business occurs, no declaration should be made and no declaration is made; insufficient balance of tax deduction accounts for the failure to withhold taxes on time, resulting in tax fines and payment of late fees; some companies have more fines for traffic violations.

48. Financial expenses are not accounted for by detailed accounting, or no multi column detailed accounting is made. Foreign currency currency funds and foreign currency denominated prices do not settle foreign exchange gains and losses at the end of the paction.

49, the relevant expenses that should be included in the accounts of non operating expenses, such as fines and donations, should be accounted for in the cost accounts.

50, accounts, accounts, accounts, accounts did not check; accounts, accounts, accounts, accounts do not match, resulting in accounting confusion.

51, when a wrong account occurs, it corrects the wrong account when applying the red letter cancellation method, instead of using the red letter sterilizing method, it corrects the voucher. It does not indicate that the certificate has been corrected in a certain month in a wrong document. It only writes the word "adjustment" and corrects the word "correcting a mistake in a certain month of a certain year". It is difficult to understand the cause of the wrong accounting correction or may cause a duplicate account.

52. When using EXCEL to compile related original vouchers, the total number of sub items may not match the total number of total number of formulas used in the table because of the use of the formula, and the accountant makes the entry according to the total number of the table, and registers the relevant subsidiary ledgers according to the number of entries, which may cause the general ledger to be inconsistent with the subsidiary ledger. Therefore, it is suggested that when the formula is used to calculate the detailed number, it is best to manually re record the result by hand, so that the sum of the aggregate figures is consistent with the "aggregate" number.

53. When using the method of calculating the total table of accounts, there is no calculation of the "t-account" which is calculated on the basis of the total table of accounts. Sometimes, it is not convenient to reconcile accounts and audit accounts.

54, the tax returns do not print out the paper materials in time, nor are they properly preserved, especially the annual tax returns of the enterprise income tax, because this may lead to the difficulty of making up the loss compensation form for the subsequent years.

55, some companies are small in scale and simple in business, but they buy expensive financial software that is not compatible with the company's actual situation. Some companies have many businesses, and it is necessary to purchase financial software, but they always insist on manual accounting.

56, when using financial software to calculate, there are some unnecessary printing paper accounting books monthly, while others do not print paper books for a long time. Some do not use U disk or mobile hard disk for double backup.

57, when the annual enterprise income tax is settled, the accounting treatment is not standardized. Some of them directly enter into the income tax of this year. Some of them even enter into management expenses. The standard method should be through the "prior year profit and loss adjustment" subject, borrowing: the loss adjustment in the previous year, the loan should be paid tax, and at the same time: profit distribution, loan: the adjustment of profit and loss in the previous year, and the corresponding adjustment of the accounting statements of the previous year and the corresponding number of the corresponding items in the current year's balance sheet.

If you use the financial software, you can save the original report as a new report and rename it as "XX report (adjusted)". Manually modify the relevant numbers, but note that in the next year, the original report should still be changed.

58, accountants' sense of responsibility is not strong enough to deal with and solve problems for a long time.

59, some enterprises are too low on the professional quality of accountants; business managers do not seek professional advice from accountants when dealing with related matters involving finance; some choose agents to pay attention only to compare prices but ignore the quality of professional services they can provide; when intermediaries are engaged in auditing and tax verification, they are too careless, resulting in a large number of problems that should be found and solved, which can not be found and handled in time, and accountants can not get strong support from professional foreign aid.

Objectively speaking, the examination of conscientious and conscientious professionals is often the last line of defense to prevent chaotic accounts.

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