1. The first thing to do every month is to register the accounting vouchers according to the original vouchers (when you make the vouchers, you must have the signature of the financial (manager) who has the right to sign them). Then write off the general ledger by the end of the month or periodically (the reason for write-off at the end of the month is through the trial balance of the account summary table to ensure that the records can not be calculated incorrectly). Every time a business breaks out, the detailed account should be written off according to the accounting vouchers.
2.月底，假如新注册企业的创办费用全部转移到个月的费用中，也要留意折旧、摊销费用的计算等。折旧分录是指以固定资产的原值、净值和运用年限为根底，经过管理费用或制造费用累计折旧。在月底，我们要提取税项和附加税，即提取税项和附加税，例如城建税、额外的教育费等，并有税务决议。
At the end of February, if the start-up costs of newly registered enterprises are all transferred to the first month's expenses, we should also pay attention to the calculation of depreciation and amortization costs. Depreciation entries refer to the accumulated depreciation of fixed assets based on their original value, net value and useful life through management or manufacturing costs. At the end of the month, we will draw taxes and surcharges, that is, taxes and surcharges, such as urban construction tax, extra education fees, and tax resolutions.
3.月底编制记账报税表后，应编制两个条目。项：将损益总额转入本年度损益，并从主停业务收入(投资收入、其他业务收入等)中借用本年度利润。 第二项：借入本年度的利润，借入主停业务本钱(主营税和附加费、其他业务本钱等)。 转让后，假如差额在借方，则损失不需求交纳所得税，假如是在贷方，则意味着利润要交纳所得税。
At the end of March, two entries should be compiled after compiling the accounting and tax returns. Item 1: Transfer the total profit and loss into the current year's profit and loss, and borrow the current year's profit from the main business income (investment income, other business income, etc.). Item 2: Loan the profits of the current year and borrow the business cost (main tax and surcharge, other business cost, etc.). After the transfer, if the balance is debited, the loss does not require income tax, and if it is lent, it means that the profit should pay income tax.
4.依据资产(货币资金、固定资产、应收账款、应收票据、短期负债(对付票据、对付账款等)、一切者权益(实收信息、资本储藏、未分配利润等)在总分类账中，亏损储藏账户余额(指在总分类账户后注销的金额)编制资产负债表，然后依据总分类账或账户汇总表损益类别中发作的金额编制利润表。
4. Assets and liabilities are compiled on the basis of assets (currency funds, fixed assets, accounts receivable, notes receivable, short-term liabilities (notes payable, accounts payable, etc.), owner's equity (information received, capital storage, undistributed profits, etc.) in the general ledger, and the balance of loss storage account (referring to the amount written off one day after the general ledger account). Statements are then compiled based on the amounts issued in the general ledger or in the profit and loss categories of the account summary statement.
5.其他的是绑定相关凭证，为报税写阐明，剖析状况表，等等。
5. The other is to bind relevant vouchers, write clarifications for tax returns, analyze status sheets, and so on.
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