汽车销售行业的销售财务流程？英文双语对照

汽车销售公司就是一般的贸易型企业。 汽车销售企业的主营业务收入指汽车售价及其他收入，包括服务性收入等，现在的企业应当按照新准则记账比较好，当然用原企业会计准则也可以，它主要属于商业流通企业。主要缴纳营业税，所得税。贷款是属于借款类会计业务，不可混同销售业务，可以看做是借款和销售、采购业务分别做账。汽车记入存货科目，对存活总账科目一定要分别设置二级、三级明细帐。 会计处理流程：

　　如果企业的规模小，业务量不多，可以不设置明细分类账，直接将逐笔业务登记总账。实际会计实务要求会计人员每发生一笔业务就要登记入明细分类账中。而总账中的数额是直接将科目汇总表的数额抄过去。企业可以根据业务量每隔五天，十天，十五天，或是一个月编制一次科目汇总表。如果业务相当大。也可以一天一编的。

　　具体内容：

　　1、每个月所要做的第一件事就是根据原始凭证登记记账凭证（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登记总账（之所以月末登记就是因为要通过科目汇总表试算平衡，保证记录记算不出错），每发生一笔业务就根据记账凭证登记明细账。

　　2、月末还要注意提取折旧，待摊费用的摊销等，若是新的企业开办费在第一个月全部转入费用 。计提折旧的分录是借管理费用或是制造费用贷累计折旧，这个折旧额是根据固定资产原值，净值和使用年限计算出来的。月末还要提取税金及附加，实际是地税这一块。就是提取税金及附加，有城建税，教育费附加等，有税务决定 。

　　3、月末编制完科目汇总表之后，编制两个分录。第一个分录：将损益类科目的总发生额转入本年利润，借主营业务收入（投资收益，其他业务收入等）贷本年利润。第二个分录：借本年利润贷主营业务成本（主营业务税金及附加，其他业务成本等）。转入后如果差额在借方则为亏损不需要交所得税，如果在贷方则说明盈利需交所得税，计算方法，所得税=贷方差额*所得税税率，然后做记账凭证，借所得税贷应交税金--应交所得税，借本年利润贷所得税（ 所得税虽然和利润有关，但并不是亏损一定不交纳所得税，主要是看调整后的应纳税所得额是否是正数，如果是正数就要计算所得税，同时还要注意所得税核算方法，采用应付税款法时，所得税科目和应交税金科目金额是相等的，采用纳税影响法时，存在时间性差异时所得税科目和应交税金科目金额是不相等的）。

　　4、最后根据总账的资产（货币资金，固定资产，应收账款，应收票据，短期投资等）负债（应付票据，应附账款等）所有者权益（实收资料，资本公积，未分配利润，盈余公积）科目的余额（是指总账科目上的最后一天上面所登记的数额）编制资产负债表，根据总账或科目汇总表的损益类科目（如管理费用，主营业务成本，投资收益，主营业务附加等）的发生额（发生额是指本月的发生额）编制利润表。

　　（关于主营业务收入及应交税金,应该根据每一个月在国税所抄税的数额来确定.因为税控机会打印一份表格上面会有具体的数字）

　　5、其余的就是装订凭证,写报表附注,分析情况表之类

　　6、注意问题：

　　a、以上除编制记账凭证和登记明细账之外，均在月末进行。

　　b、月末结现金，银行账，一定要账证相符，账实相符。每月月初根据银行对账单调银行账余额调节表，注意分析未达款项。月初报税时注意时间，不要逾期报税。另外，当月开出的发票当月入账。每月分析往来的账龄和金额，包括：应收，应付，其他应收。

　　报表问题：

　　汽车销售企业会计报表包括四个报表，除了资产负债表和利润表之外还利润分配表和现金流量表。而利润分配表只需要在年末编制，因为只有在年末企业才会对所盈利的利润进行分配。而现金流量表只是根据税务部门的要求而进行编制，不同地区不同省要求不同。在四月年检时税务部门会要求对你提出要求的。（管理，财务，营业，制造等费用月末没有余额 ，结帐方法采用表结法下，损益科目月末可留余额；制造费用如果有余额，是属于在产品的待分配费用，在负债表上视同存货。钟书补充)你要看你在利润表有的东西，只要你的账上有你就结转利润，这样不容易错 ，利润表的本年利润要和资产表的相吻合。

　　细节补充：

　　1、增值税，企业所得税在国税报（2002年1月1日以后注册的企业才在国税办理；个人所得税和其他税在地税报)

　　2、月末认证（进项税）；月初抄税（销项税）

　　3、以工资为基数100%，福利费为14%，工会经费2%，职工教育费2.5%，（税法规定：建立工会组织的企业、事业单位、社会团体，按每月全部职工工资总额的2%向工会缴拨的经费，凭工会组织开具的《工会经费拨缴款专用收据》在税前扣除。凡不能出具《工会经费拨缴款专用收据》的，其提取的职工工会经费不得在企业所得税前扣除）。

　　4、三险一金：住房公积金，养老保险金，医疗保险金，失业保险金

　　5、流通企业运输费，装卸费，合理损耗，检验费均计入营业外支出。

Car sale company is general commerce enterprise. Of car sale business advocate business Wu income points to income of car price etc, include service income to wait, present business ought to have been compared according to new standard charge to an account, it is OK also to use standard of former company treasurer of course, it basically belongs to trade flow enterprise. Main pay business tax, income tax. Loan is to belong to loan kind accounting professional work, cannot marketing of confuse sth with sth else, can regard as loan and sale, purchase business to do Zhang respectively. The car remembers course of goods in stock, to surviving general ledger course must set account of detail of 2 class, 3 class respectively. The accountant handles flow:

If the scope of the enterprise is little, portfolio is not much, need not install detail to classify Zhang, register the business that chase a pen general ledger directly. Every produce personnel of accounting of requirement of actual accountant solid Wu brushstroke business is about to register detail to classify Zhang in. And the amount in general ledger is direct copy the number of course summary table the past. The enterprise is OK according to portfolio every other 5 days, 10 days, 15 days, or it is work out of a month course summary table. If business is quite big. OK also one day is made up.

Specific content:

1, the first thing that every month institute should do registers proof of charge to an account according to primitive proof namely (there must be finance affairs when doing certificate of charge to an account (manager) have sign after the person of authority signs, you are being done) , next lunar end or summary table of course of fixed work out register general ledger (lunar end is registered even if calculate a balance, make sure the record is written down calculate do not make mistake) , every produce brushstroke business to register detail Zhang according to proof of charge to an account.

2, lunar end notices to extract depreciation even, the amortize of the charge that wait for booth, if new company organization expenses is in,the first month turns into charge entirely. Plan the cent collection that carries depreciation is borrow overhead expenses or be to make charge borrow accumulative total depreciation, this depreciation forehead is fixed assets is worth the basis formerly, net value and computation of use fixed number of year come out. Lunar end extracts taxes to reach even add, actual it is land tax this one. Extract taxes to reach namely add, have city building duty, educational cost is additional wait, have duty Wu decision.

3, lunar end weaves after course summary table, weave two cent are recorded. The first cent records: increase and decrease kind family goal always produces the forehead to turn into profit of the current year, income of debtor battalion business (yield, other business income) borrow profit of the current year. The 2nd cent records: Borrow profit of the current year to borrow advocate business Wu cost (advocate business Wu taxes and add, other business cost) . After turning if balance is in,debit does not need to pay income tax for deficit, if explain in credit side gain needs to pay income tax, computational method, credit side of income tax = needs tax rate of frontal * income tax, do certificate of charge to an account next, borrow income tax to borrow should hand in taxes- - should pay income tax, borrow profit of the current year to borrow income tax (although income tax is concerned with profit, but not be deficit scarcely pay income tax, advocate whether is if see the answering after adjusting,specified amount of pay taxes income plus, if be plus,be about to calculate income tax, notice method of income tax business accounting even at the same time, use when handling imposition way, income tax course and should paying taxes course amount is equal, when using pay taxes to affect a way, course of the income tax when existence timeliness difference and should paying taxes course amount is unequal) .

4, final basis the asset of general ledger (monetary fund, fixed assets, receivable Zhang money, receivable bill, short-term investment) indebted (handle bill, should add Zhang money to wait) possessory rights and interests (solid collect a data, capital is common indigestion, did not distribute profit, surplus is public accumulate) the remaining sum of course (it is the number that registers above the last day that points to general ledger course to go up) work out balance sheet, the increase and decrease according to general ledger or course summary table kind course (be like overhead expenses, advocate business Wu cost, yield, advocate business Wu is add etc) produce the specified number (producing the specified number is to point to the happening this month the forehead) watch of work out profit.

(about advocate business Wu income and should hand in taxes, should the number that in the country according to each month duty place copies duty will decide. Because duty accuses an opportunity to print,can be specific number above a form)

5, of the others is bound proof, write notes appended to a book of forms for reporting statistics, analytic circumstance expresses and so on

6, note a problem:

A, above is mixed except proof of work out charge to an account besides Zhang of the detail that register, all undertake in lunar end.

Cash of knot of end of B, month, bank Zhang, conform to of certain dun card, zhang solid conform to. At the beginning of every month in and month out to Zhang of Zhang drab bank according to the bank remaining sum adjustment is expressed, notice the analysis did not amount to money. Time notes when declaring dutiable goods at the beginning of the month, do not want exceed the time limit to declare dutiable goods. Additional, open the bill that give that month that month enter an item in an account. The Zhang that analyses come-and-go every months age with amount, include: Receivable, deal with, other and receivable.

Problem of forms for reporting statistics:

The car sells company treasurer forms for reporting statistics to include 4 forms for reporting statistics, return profit allocation watch and cash flow meter besides balance sheet and profit watch. And profit allocation watch needs to weave in year end only, because be in year end enterprise only,just can be opposite the profit of a gain undertakes allocation. And cash flow meter is only have an authorized strength according to the requirement of duty Wu branch, different area is different the province asks to differ. In April branch of Wu of the duty when the yearly check can ask to raise a requirement to you. (management, financial, do business, make wait for charge month end to do not have remaining sum, checkout method uses the law that express a knot to fall, end of month of course of increase and decrease can accept remaining sum; If production charge has remaining sum, it is to belong to in the product wait for allocate cost, inspect on indebted watch with goods in stock. Zhong Shu is compensatory) you should see you express some things in profit, there are you on the Zhang that wants you only with respect to carry forward profit, such not easy faults, the photograph be identical that the profit of the current year that profit expresses should express with asset.

Details is additional:

1, value added tax, enterprise income tax in the country duty signs up for (the business that registers after January 1, 2002 just is in duty handles the nation; Individual income tax and other tax sign up for in land tax)

2, lunar end attestation (income tax) ; Duty is copied at the beginning of the month (sell a duty)

3, it is base with salary 100% , welfare funds is 14% , union funds 2% , the worker teachs cost 2.5% , (tax law regulation: Establish group of the company that labour union organizes, institution, society, the 2% dials to union pay funds that press total wages of every months of all worker, by labour union the organization opens " union funds moves pay money special receipt " deduct before duty. Every cannot issue " union funds moves pay money special receipt " , the worker union funds that its extract must not be deducted before enterprise income tax) .

4, 3 danger one gold: Housing accumulation fund, endowment insurance gold, gold of medical treatment insurance, unemployed insurance gold

5, current business traffic expense, loading/discharging charges, reasonable loss, examine cost all plan into the defray outside doing business.