The external account is the account of the tax bureau, and the original voucher for entry must be legal, and the documents are required to be formal and legal invoices and expense documents. In addition, you can save taxes by doing less income and doing more expenses. External accounts require strict compliance with accounting standards and tax laws.

2. Internal account

Internal accounts do not need to be reported to the tax bureau, and are not subject to the rules and regulations of accounting law. They can be recorded accurately and in time, but it takes more time to do internal accounts than to do external accounts. The internal account needs more detailed summaries, remarks, notes, etc. From the internal account, you should be able to see all the items in this bill on the accounting voucher. The coarseness and fineness of internal accounts, like expenses, are stipulated by some enterprises to refer to departments, while others refer to people.

Extended data

The difference between internal account and external account;

1, different recording ranges

Internal accounts should record the income under-declared, the corresponding costs and expenses, etc., and the internal accounts should require the documents to be true and complete; External accounts require documents to be formal and legal invoices, and some expenses that are not allowed to be charged in external accounts. Moreover, the internal accounts can be said to be a supplement to the external accounts. In the case that the external accounts are not falsely listed, the combination is the real business situation of the enterprise.

2. Different rules

Internal accounts require documents to be true and complete, which can be understood by the boss, and may not necessarily comply with accounting standards and tax laws; External accounts require strict compliance with accounting standards and tax laws.

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Baidu Encyclopedia-Internal Account