It's a fire on the Internet. The difference between external account and internal account

Http://www.kjcity.com/news_48867.html

China is taxed by invoice, which makes it convenient for enterprises to do both internal and external accounts. Understand the external account, the external account is not difficult to do, you just have to obtain the invoice income and expenditure in accordance with the accounting system and tax laws and regulations to do good accounting practice. The most important thing is: No invoice income and expenses must not go through the corporate bank account, to take the boss's private account or cash. Public and private accounts cannot be mixed. Otherwise, it is easy to see the account is out of account. Do external accounting, must have an invoice, and then reasonable and legitimate accounting practice, do not do false vouchers, do not do unreasonable expenses, do not unreasonable costs, or you can see a hole in the eye, the tax will certainly stare at your account external accounts. Once the internal account is detected, the business has a tax risk. In addition to doing accounting business Accounting, but also to timely tax returns.

do internal accounts, not necessarily in accordance with the accounting system and the requirements of the tax law to do the account, which is mainly to see the requirements of business owners. Shareholders of the enterprise, the boss is not strict requirements, the non-invoicing of income and expenditure in turn registered, and then statistics, made into the flow of the bill on the line. Many shareholders of the enterprise will be required to account for accounting practices, the revenue of the invoice and the receipt of expenditure (white bars) as the original vouchers to do the accounting practice account. Such business owners need to combine internal and external accounts, you can understand the real financial situation of the enterprise. Some enterprises are relatively difficult to do the internal accounts, it to have invoices and no invoice receipts are as the original vouchers, good accounting practice, so the internal account is the company's full set of accounts, it can be a true reflection of the financial situation of the enterprise, the internal accounting of the workload is very large. Because there is the original receipt of the invoice to do the external account, so it is necessary to copy the invoices, copies of the original document as internal accounts. The most important and critical task of accounting is to protect the internal account security and concealment.

External accounting is the opening of the enterprise account, you can accept the relevant departments of the inspection, such as tax, industry and commerce, banking and other departments. External accounts are based on the accounting system and the provisions of the tax law, each voucher is a true, reasonable, legitimate invoice account. Also some enterprises external accounts through the accounting of artificial flexible processing, less income, do more cost and expenditure, made false account, to achieve less tax purposes, because the external account is the basis for tax reporting, the Inland Revenue Department is based on this account to collect taxes. So the external account does not reflect the real financial situation of the enterprise.

650) this.width=650; "style=" Height:auto; "title=" 1419306475275087195.jpg "alt=" internal and external accounts. jpg "src="/HTTP/ Www.kjcity.com:8080/upload/image/2014/1223/1419306475275087195.jpg "/>

Http://www.kjcity.com/news_48867.html

Internal account is to the business owner to see the account, it does not necessarily require accounting yasuteru and tax laws and regulations do, each original voucher is not necessarily a regular invoice. Some enterprises ' internal accounts are part of the enterprise's accounts, is not invoiced income and expenditure of the account, such as the enterprise, the real account = External Account + internal account; Some enterprises internal accounts is a set of real accounts, invoicing revenue expenditure and no invoice revenue expenditure are done in the account, the enterprise boss a look inside the account, know his real financial situation. Internal Ledger is the enterprise's uncertain when the bomb, must be protected very safe and covert, the internal account once the tax is found, there is a tax fine risk.

the PRC Accounting Law stipulates that it is illegal to set up two sets of accounts without establish accounts. Accountants are to take responsibility !

This article is from the "9788384" blog, please be sure to keep this source http://9798384.blog.51cto.com/9788384/1597872

It's a fire on the Internet. The difference between external account and internal account