Corporate tax return、What should you pay attention to when doing bookkeeping?

Corporate tax return、What should you pay attention to when doing bookkeeping? Corporate tax return、What should you pay attention to when doing bookkeeping? In agency accounting work, red ink can be used in the following situations:。Registration books must be written in blue-black ink，No ballpoint pens or pencils allowed，However, red ink can be used in the following situations:：(1) Offsetting error records in accounting vouchers with red letters。

After accounting, if you find the accounting voucher, you should borrow it、There is an error in the loan account or amount，and registered，Causing errors in accounting records，You can first fill in the accounting voucher with the same content in red letters to offset the original error record，Then、Use blue、Fill in the correct accounting voucher with black characters and re-register it into the account.。

After accounting, if you find that there are errors in the amounts recorded in the accounting vouchers and account books,，and the incorrect amount recorded is greater than the correct amount that should be recorded，but、If there are no errors in the accounting accounts and accounting directions recorded in the original accounting vouchers and account books, the excess amount will be written off in red letters.。

1. Register decreases in multi-column account pages。In a multi-column account page，Only the debit (or credit) column is set to register the increase，If you need to register a decrease, use red letters to register it in the column indicating an increase.。
2. draw correction line、Checkout and logout lines。
3. When reversing bank deposit journal，Register check number with red letter for reversal。
4. Inventories are valued at planned cost，When adjusting issued material cost variance savings，Reduce cost differences with red letters。
5. When purchasing materials or goods，The goods have arrived at the company，The settlement voucher has not yet arrived，Then at the end of the month，Book based on provisional valuation first，At the beginning of next month, use the red letter to reverse the temporary valuation so that it can be entered into the account normally when the settlement voucher arrives.。
6. When sales goods are returned，Then use the red letter to offset the recorded sales revenue and sales cost of the goods.。
7. Other records required to be registered in red letters in the accounting system。

The agency accounting process is divided into several steps. The basic function of accounting is accounting.，In layman's terms, it is agency accounting，The process of agency accounting is divided into the following steps:：step：Reading original documents is generally used to understand economic business，That is, when you get an original document such as a bank check、Water and electricity bill receipt，You should know what happened；Most people can understand it，Unless there's some very complicated business you don't understand，But generally small businesses don’t have that，Even your boss will tell you。

second step：Find subjects to find suitable accounting subjects，For example, transferring money to pay for raw materials，Raw materials increased，There is less money in the bank，raw materials、These names for bank deposits are called accounting subjects.，So understand it properly、Memorize some commonly used accounting subjects。three steps：Fill in the agency accounting voucher and make accounting entries according to the loan agency accounting method. Fill in the agency accounting voucher.。

four steps：Register the detailed account according to the attachment of the agency accounting voucher. Register the detailed account according to the attachment.，cash involved、Accounting agency for cash day registration of bank deposits、Bank deposit day agency accounting；If inventory is involved, a detailed account of purchases, sales, and inventories must be registered.，That is, quantity and amount type detailed ledger；involving fixed assets，To register fixed assets detailed ledger；Involving other matters based on business complexity，Can be set to other multi-column detailed accounts，If it's not complicated，Just use the ordinary three-column detailed ledger。

five steps：Log in to the general ledger using a T-shaped account，Summarize the monthly amount for each subject on the voucher，Make an account summary table，Register the general ledger according to the account summary table。six steps：Prepare accounting statements based on general ledger、Detailed accounts, etc. to prepare accounting statements。at last，remind you：Enterprises should be wary of illegal intermediaries when choosing accounting agency companies，Protect corporate information security，Never trust illegal social intermediaries，So as not to be deceived，cause unnecessary losses。

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