Things that need to be checked in a timely manner are:

1. Cash and inventory cannot be negative. If cash is not received, how can it be spent? One of the reasons for negative inventory is that it has not been temporarily estimated in the account. .

2. All bank documents must be retrieved in time at least after the year-end, and a bank balance reconciliation statement should be prepared for unsettled accounts.

3. Current accounts should be reconciled, and some balances that are no longer collected or paid should be processed in a timely manner.

4. Check whether the residual value rate, depreciation life and depreciation amount of fixed assets depreciation calculation are correct and comply with regulations.

5. When using the equity method to account for investments in subsidiaries, adjustments should be made based on the subsidiary's net profit for the year.

6. Check whether the book balance of each tax payable detailed account is consistent with the actual amount. If not, the reasons should be found out and dealt with in a timely manner.

7. Check whether the balance sheet, income statement and cash flow statement are consistent.

8. Check whether there is any income that should be recognized but has not been recognized. Old enterprises should also consider the impact of the adjustment of the corporate income tax rate in the coming year.

9. Check whether the gross profit margin is obviously unreasonable and whether the cost carryover is correct.

10. Check whether the main business taxes and surcharges are consistent with income, turnover tax, etc.

11. Check whether the exchange gains and losses are correctly calculated for cash, bank deposits, bond investments in foreign currencies, and current accounts denominated in foreign currencies; if the exchange rate has changed significantly this year, and there are many foreign exchange assets and liabilities, whether the exchange gains and losses are calculated Profit and loss also have a greater impact on profits.

12. Check whether the calculation of income tax is correct. If there is any payable, whether it is calculated correctly for this year.

13. Check whether the general ledger is consistent with cash, bank deposit journals and subsidiary accounts, and check whether the account statements are consistent