1. make accounts
会计人员的根本工作，就是做账，我们从接到采购部门的采购发票或者是员工报销发票，我们审核发票，停止报销，在收到销售部门的销售发票，我们要将收入入账，在收到款项或者发出款项时，我们要入帐并且我们要将票据贴好，便当以后整理凭证，将进出公司的金额注销到账簿上，以备后查，到了月底，要整理总账，把整套账务都处置好，编制财务报表，整理财务报表，这一个月的账务就算根本处置完成。
The basic work of Accountants is to make accounts. We check the invoices from the purchasing department or the employee reimbursement invoices. We stop reimbursement. When we receive the sales invoices from the sales department, we need to put the income in the accounts. When we receive the money or issue the money, we need to put the bills in the accounts and we need to paste the bills, so that we can collate the vouchers and go out of the company later. At the end of the month, the general ledger should be sorted out, the whole set of accounts should be handled well, the financial statements should be prepared, and the financial statements should be sorted out. This month's accounts should be fundamentally disposed of.
2.征税申报
2. Tax declaration
前面所做的工作根本是为征税申报准备的，由于企业只要停止了征税申报，税务机关才干对企业停止税款征收，而传统意义上的会计报表只是记载企业运营情况的报表，不是税务机关征收税款的根据，企业应依据申报的不同税种填制和申报对应的征税申报表。
Previous work is fundamentally for tax declaration. As long as enterprises stop tax declaration, tax authorities can stop tax collection. Traditional accounting statements are only statements recording the operation of enterprises, not the basis for tax collection by tax authorities. Enterprises should fill out and declare corresponding tax declaration forms according to different types of tax declarations.
3.增值税税额计算
3. Calculation of VAT
积极核对销售业务，尽快填开支项发票，肯定当月销项税额。销售是企业日常工作的，是企业运营的中心。销售发票是财务记账，肯定业务发作的合法凭据，因而企业在发作销售业务时应尽快给对方开具发票，肯定当月销售状况。一个业务从合同签定，到公司发货、对方验收确认、发票填开是有一段时间的，这段时间又由于客户的大小、业务往来的频率、各公司验收程序的不同存在差别。有时销售企业以不能自主肯定开票时间，只能依据客户的需求停止开票，与税法规则的开票请求不符。
Actively check the sales business, fill in the expense invoice as soon as possible, and affirm the sales tax for that month. Sales is the focus of daily work and the center of business operation. Sales invoice is the legal evidence for affirming the occurrence of business. Therefore, enterprises should issue invoices to each other as soon as possible to affirm the sales situation in that month. There is a period of time for a business from contract signing to company delivery, acceptance confirmation and invoice filling. This period is also different due to the size of customers, frequency of business exchanges, and acceptance procedures of different companies. Sometimes sales enterprises can not independently confirm the time of invoicing, they can only stop Invoicing according to the needs of customers, which is inconsistent with the invoicing requirements of tax laws and regulations.
4.向税务局报税
4. Reporting taxes to the Tax Bureau
在第二个月的月初，就要依据上月的报表停止报税，每个公司的税种税率都不一样，要到税务局去查询，或者找税务专管员核问，假如办理了网报，直接在报税网上能够查询到，依照税务局核定的税种税率按时停止申报，照实停止缴款，这是征税人应尽的根本义务，在报税划款完成后，将申报胜利的表要留下一份，日后备查，也作为企业已胜利申报征税的凭证，报税工作就算完成了。
At the beginning of the second month, we should stop filing taxes according to the statements of last month. The tax rates of each company are different. We should go to the tax bureau to inquire about it or ask the tax administrator to check it. If we have handled the online report, we can inquire directly on the tax declaration network. We should stop filing and paying taxes according to the tax rates approved by the tax bureau on time, which is the fundamental obligation of taxpayers. After the completion of tax returns and transfers, a declaration of victory form should be left for future reference. It will also be used as a proof that the enterprise has successfully declared and levied taxes, and the tax returns will be completed.
5.银行业务往来
5. Banking business
每个月小公司的会计还要兼管银行业务，确认收款，给往来单位，与银行对账，银行的工作是随时都可能发作，没有肯定的时间，发作时就需求会计人员去银行。
Every month, the accountants of small companies also take charge of the banking business, confirm receipts, remit money to exchange units, and reconcile with banks. The bank's work may happen at any time. There is no definite time, when it happens, accountants are required to go to the bank.
