1 Accounting and Tax Reporting Company Detailed Process
电话联络→进一步沟通洽谈→签定协议→相关材料交接→前期帐务审核（新企业则需求树立新帐）→按月上门收取票据→帐务处置→相关问题沟通→征税申报→整理档案→完成当月帐务核算
Telephone Contact Further Communication and Negotiation Signing Agreement Handover of Relevant Materials Preliminary Accounting Audit Collecting Bills by Month Accounting Disposal Communication of Relevant Issues Tax Declaration Filing Completing Current Accounting
1、运用正版金蝶财务软件为客户提供代理记帐报税效劳，还有激进客户企业的商业机密，遵守会计原则以及会计的职业道德。
1. Use genuine Kingdee financial software to provide customers with service of agent accounting and tax return, as well as business secrets of radical customer enterprises, abide by accounting principles and accounting professional ethics.
2、认真实行会计职责，及时精确的做出财务报表，按时报税。
2. Carefully carry out accounting responsibilities, timely and accurate financial statements, tax according to the time.
3、承受客户的监视，在客户公司运营的过程中如遇到会计方面的疑问问题，需求及时予以解答。
3. Undertake customer surveillance, in the process of the operation of the customer company, if there are accounting questions, the need for timely answers.
4、担任客户企业的工商、税务的财务辅佐工作，配合税务稽查，谐和企业与税务的关系。
4. Serve as financial support for business and taxation of client enterprises, cooperate with tax inspection, harmonize the relationship between enterprises and taxation.
5、关于代理记帐报税工作中所呈现的疑问问题需及时通知客户企业，在获得协商分歧的意见之后，再停止帐务处置。
5. Questions arising in the work of agency bookkeeping and tax declaration should be notified to the client enterprises in time, and the accounting disposal should be stopped after obtaining different opinions after consultation.
2各种原始票据及涉税材料，包括：
Various original bills and tax-related materials, including:
1、现金单据(差旅费、业务款待费、员工工资、社保费、通讯费、运输费、邮递费等)；
1. Cash documents (travel, business entertainment, employee wages, social security, communications, transportation, postage, etc.);
2、银行单据(提现、转帐、电汇、进帐单、借款单等)；
2. Bank documents (cash withdrawal, transfer, telegraphic transfer, bill of entry, loan receipt, etc.);
3、发票(本月1日—31日开具的一切发票)；
3. Invoices (all invoices issued from 1st to 31st of this month);
4、普通征税人需提供金税卡中打出的清单（发票运用清单，当月销售月统计）。
4. The general taxpayer should provide the list in the gold tax card (invoice application list, monthly sales statistics for that month).
3普通征税人会计做帐流程大致环节：
3. General taxpayer accounting process
1、依据原始凭证或原始凭证汇总表填制记账凭证。
1. Fill in the accounting vouchers according to the original vouchers or the original vouchers summary form.
2、依据收付记账凭证注销现金日记账和银行存款日记账。
2. Write off cash journal and bank deposit journal according to receipt and payment vouchers.
3、依据记账凭证注销明细分类账。
3. Write off the subsidiary ledger according to the accounting vouchers.
4、依据记账凭证汇总、编制科目汇总表
4. Summarizing and compiling subject summary tables based on accounting vouchers
5、依据科目汇总表注销总账。
5. Write off the general ledger according to the subject summary.
6、期末，依据总账和明细分类账编制资产负债表和利润表。
6. At the end of the period, the balance sheet and profit statement shall be prepared according to the general ledger and the subsidiary ledger.
假如企业的范围小，业务量不多，能够不设置明细分类账，直接将逐笔业务注销总账。实践会计实务请求会计人员每发作一笔业务就要注销入明细分类账中。而总账中的数额是直接将科目汇总表的数额抄过去。企业能够依据业务量每隔五天，十天，十五天，或是一个月编制一次科目汇总表。假如业务相当大。也能够一编的。
If the scope of the enterprise is small and the volume of business is small, the general ledger can be written off directly without setting up a subsidiary ledger. Practical accounting practice requests accountants to write off each transaction in the subsidiary ledger. The amount in the general ledger is to copy the amount of the summary table directly. Enterprises can compile subject summary tables every five days, ten days, fifteen days, or a month based on business volume. If the business is quite large. It can also be made up one day.
4普通征税人会计做帐流程详细内容
4. Detailed contents of accounting process for general taxpayers
1、每个月所要做的件事就是依据原始凭证注销记账凭证(做记账凭证时一定要有财务(经理)有签字权的人签字后你在做)，然后月末或定期编制科目汇总表注销总账(之所以月末注销就是由于要经过科目汇总表试算均衡，保证记载记算不出错)，每发作一笔业务就依据记账凭证注销明细账。
1. The first thing to do every month is to cancel the accounting vouchers according to the original vouchers (when making the accounting vouchers, you must have the signature of the financial (manager) person who has the right to do it), and then write off the general ledger by the end of the month or at regular intervals (the reason for the cancellation at the end of the month is to balance the trial calculation of the general ledger of the accounts so as to ensure that the records can not be mistakenly recorded). Every business will depend on it. Detailed accounts are cancelled according to the accounting vouchers.
2、月末还要留意提取折旧，待摊费用的摊销等，若是新的企业创办费在个月全部转入费用 。计提折旧的分录是借管理费用或是制造费用贷累计折旧，这个折旧额是依据固定资产原值，净值和运用年限计算出来的。月末还要提取税金及附加，实践是地税这一块。就是提取税金及附加，有城建税，教育费附加等，有税务决议 。
2. At the end of the month, we should also pay attention to the withdrawal of depreciation and the amortization of the pending expenses. If the start-up expenses of a new enterprise are all transferred to the expenses in the first month. The entry of depreciation is the accumulated depreciation by borrowing management expenses or manufacturing expenses. The depreciation amount is calculated on the basis of the original value, net value and service life of fixed assets. At the end of the month, we should also withdraw taxes and add-ons. The practice is the local tax. That is to extract taxes and surcharges, such as urban construction taxes, education surcharges, and tax resolutions.
3、月末编制完科目汇总表之后，编制两个分录。个分录：将损益类科目的总发作额转入本年利润，借主停业务收入(投资收益，其他业务收入等)贷本年利润。
3. After compiling the subject summary table at the end of the month, two entries will be compiled. The first entry: Transfer the total issue amount of profit and loss subjects to the current year's profit, and borrow the current year's profit from the owner's discontinued business income (investment income, other business income, etc.).
