The business of providing services to the society by using equipment, tools, places, information or skills. According to the above regulations, the rebate paid by the advertising company to the agent according to the business volume is the advertising agency service fee paid to the agent, and the business tax should be calculated and paid according to the regulations, and the service industry invoice issued by the agent is deducted as the sales expense before tax.

In a computer-operated bank, the debit and credit amount and balance of subsidiary ledger, daily account statement, general ledger and daily report are automatically generated after the relevant information is input according to the voucher. Because of the data * * *, in order to ensure the accuracy of the accounts, it is necessary to manually check the vouchers and match them with the loan amount of the daily statement of the subject. In branches with post supervision institutions, the counter only counts the number of vouchers and the daily statement of subjects.

Extended information all units' deposit, loan and unpaid interest accounts, fill in the "balance table" monthly or quarterly to reconcile with customers, and conduct face-to-face reconciliation with customers every year.

After verification, the reconciliation receipt sent by each unit shall be sorted, bound, registered and put into storage in the order of subject and account number. Passbook users should insist on ensuring the consistency of account-passbook checking when handling business.

Baidu encyclopedia-accounting treatment