How busy is the accountant at the end of the year2021-02-05
First of all, it is necessary to settle the accounts of the whole year: check the assets, check the inventory, inventory losses and profits, find out the reasons, and make adjustments; accounting for the income, the withdrawal that should be withdrawn, the apportionment of the apportioned profits and losses, the profit distribution, etc.It is necessary to check the details, urge the transactions, collect what should be collected, what should be urged, and what should be paid. These tasks are trivial and complicated, and they must be patient, calm and handle them thoroughly and cleanly.Then three tables and one note should be compiled.If it is a group company or a parent company, it is also necessary to consolidate the statements of subsidiary companies, prepare offset entries, and issue consolidated statements and notes.A statement reflects cash flow, and all important matters should be explained in detail in the notes. One table reflects the annual income, and the other reflects the financial status such as assets and liabilities.
Check whether the pre tax deduction voucher of the whole year conforms to the provisions of Announcement No. 28 in 2018. If not, please take the time to change it or the enterprise goes bankrupt, etc., and complete the corresponding necessary information.
We should cooperate with the accounting firm to do a good job in the field work related to the annual report audit.If you can't finish this day.Well, the new year is coming. When others are still celebrating the new year, our financial accountants will accompany the auditors of the accounting firm to work overtime to complete the above-mentioned matters.Accounting firms carry out inventory checking, fixed assets checking, currency bonus checking and other work with time point, all they need is the data at this time point on the balance sheet date, and this time point is mostly December 31, which is the end of the year.
Check whether the enterprise has tax items with simple tax calculation method and VAT exemption items, but can't divide the input tax that can't be deducted. If the input tax that can't be deducted is not calculated according to the formula, the liquidation of the previous year should be done well in the declaration period of January 2021.
The annual final accounts report should be prepared.What is the total income and where is the gap with the budget?According to the annual revenue and expenditure status and financial situation, the annual final accounts report is prepared in comparison with the budget at the beginning of the year.Key revenue and major revenue growth points should be analyzed. Comparing the profit margin with the same industry, what are the significant differences in cost compared with last year, why the difference is formed, and what aspects can be taken to reduce costs, whether it is high or low, why it is high or low, etc.Check whether the enterprise carries out accounting according to the corresponding financial system. The accounting error may lay a thunder for the enterprise, and it is not sure when the thunder storm will occur.