"Little AI work in mind"--After reading summary

This book seems to be a series of posts originating from the end of the Earth, telling a process from just graduating to a practice audit in a firm.

The main contents include the establishment of the company, the classification of accounts and so on.

It involves a lot of accounting professional terminology, it is difficult to understand, but this book through a few small stories simply explain some. 、

About the company you created

The difference between the limited liability company and the Corporation: Limited liability company is the company's minimum registered capital of 30,000 yuan, and the corporation is 5 million.

So what is limited liability? It is once bankrupt, the most initial investment is 30,000 yuan, the company's responsible person will pay up to 30,000 of the responsibility.

In addition, the name of the company must not be too common, because the company's name can not be repeated, can only query a certain number of names at a time, if too much repetition, is a waste of money.

The company's registration steps are generally divided into:

1 Choose the form of the company, limited liability or joint stock companies and so on.

2 Checking the name

3 Engraving personal seal, renting a house, making a company charter

4 Capital Verification

5 registration, Stamp seal, financial chapter

6 Handling organization Code

7 tax registration, purchase invoice

8 Account Opening

About tax

General tax is divided into general value-added tax and small-scale tax.

The general value-added tax is to use the price of selling multiplied by 17% minus the cost multiplied by 17%, which is the VAT to be paid.

and small-scale tax is the price of selling multiplied by 3%.

The above calculation method is not tax-free price.

Therefore, the calculation can be drawn, if the cost is less than 82.4% of the selling price, the use of small scale will pay less tax. If above, the VAT is less.

A lot of other credit balance ah, a variety of enterprise system ah, pumping money ah, leather company Ah, and so on, it is also some understanding of it.

A simple understanding of the work of accounting, and then slowly understand.

"Little AI work in mind"--After reading summary