Do You Understand The Handling Of Accounting Special Matters?

In the process of accounting and accounting, apart from the general business process stipulated clearly by the "guidelines" and the system, there will often be some unconventional special matters, which are also difficult points in accounting.

Now we will put forward our own proposals on the accounting treatment of the twenty-five issues for your reference.

1. how to set up "subsidized income" in accounting statements?

There is no "subsidized income" item in the income statement, which can be reflected in the "non operating income" project.

2. the income tax handled by the Inland Revenue Department.

(1) adjusting the income tax payable.

Borrowing: profit and loss adjustment in previous years

Loan: tax payable - income tax payable

(two) pfer the balance of the previous year's profit and loss adjustment to the profit distribution.

Borrowing: Profit Distribution -- undistributed profit

Loan: profit and loss adjustment in previous years

(three) when the tax is paid.

Loan: tax payable - income tax payable.

Loan: bank deposit

In the past year, the enterprise income tax for checking up is reflected in the "undistributed profit" item when compiling the balance sheet.

3. accounting for goods received before, after payment or invoices.

(1) when the goods are received, they are accounted for:

Borrow: raw material

Credit: accounts payable - provisional assessment payable

It will be written off at the beginning of next month.

(two) receipt of invoice:

Borrow: raw material

Tax payable - value added tax (input tax) payable

Credit: accounts payable

If the balance of invoice is not consistent with the provisional valuation, and the raw material has been used, the difference should be sold off.

4. accounting treatment for agent export

(1) when the goods were received for export,

Borrowing: goods entrusted for sale

Credit: selling goods on commission basis

(two) at the time of export sales, according to the actual selling price

Loan: bank deposits (accounts receivable, etc.)

Credit: accounts payable

At the same time, the cost of carry over goods sold.

Borrowing: selling goods on commission basis

Loan: entrusted sale goods

(three) the payment of the export goods and the computation of commission fees.

Borrowing: accounts payable

Loan: commission sales income (fee income)

bank deposit

(four) agency import

1. when receiving the acquisition funds of the entrusted unit:

Borrow: bank deposit

Credit: accounts payable

2. payment of goods and miscellaneous charges on behalf of imported goods:

Borrowing: commodity purchase (cost of purchase)

Accounts receivable (for incidental expenses)

Loan: bank deposit

3. pferring the purchased goods to the client and clearing the commission fee:

Borrowing: accounts payable

Loan: commodity purchase (cost of purchase)

Accounts receivable (for incidental expenses)

Purchasing agency sales income (agency fee)

5. sale of real estate collection of pre paid housing accounts processing

The sale of real estate in advance is not reflected in the accounts receivable, so the amount of receipts and invoices will not be repeated.

In advance, the receipt of receipts is:

Borrow: bank deposit

Loan: advance accounts receivable

Collect the last payment.

Time:

Borrow: bank deposit (last term mortgage)

Accounts receivable (previously received part)

Loan: main business income

It should be noted that the amount of advance payment should be paid at the time of receipt, and the enterprise income tax should be paid in advance at the end of the year.

6. tax and accounting treatment of value-added tax on sales of duty-free goods

A factory for the production and sale of feed industry.

The target is feed distributors and farmers. Most of them do not need invoices.

How should some sales be processed without invoices?

Borrow: bank deposit (cash) and other subjects

Loan: product sales revenue (revenue) and so on.

Tax payable - value added tax payable

Since the sale of feed is exempt from VAT, it is a direct exemption nature. At the same time, the tax exemption is multiplied by the applicable tax rate without accounting for tax revenue.

Borrowing: "payable tax - the duty on value added tax (exemption or exemption)".

Loan: "subsidized income" subjects

In addition, enterprises should be "

Under the "paid taxes" project, the "tax deduction and exemption" project will be added to reflect the value-added tax deducted by the enterprise according to the regulations. It can be filled out according to the record of the "payable tax - the value added tax (exemption and Exemption)" subject. When the "value-added tax return" is added, the "duty-free goods" directly connected to the "sales item" reflects its "sales volume" and does not need to fill in the "tax amount".

7. the accounting treatment of the debit balance of VAT payable.

"When the duty tax amount is less than the tax deduction of the current period, the insufficient part of the current period can be pferred to the next period to continue to deduct."

Therefore, when there is a debit balance in the subject of "payable taxes - VAT payable", the value added tax is not payable during the period, and the debit balance is reflected as the input tax that has not yet been deducted.