New Year's invoices can be recorded. Invoices in the following two cases are New Year invoices: New Year invoice reasons:

1, the invoice was not recorded in time because it was forgotten;

2. For the cost incurred in the previous year, the accountant didn't get the invoice until the New Year because the reimbursement personnel didn't reimburse it in time;

The other party has issued an invoice last year, but the invoice was given the next year because all the money was not received.

Inevitable intertemporal expenses:

1, New Year's salary and year-end bonus;

2. Expenses paid in different periods but invoiced;

3, the previous annual expenses paid this year;

4. There is no invoice and no accrued expenses payable.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.

The contents of the invoice include the name, date, quantity and agreed price of the products or services provided to the buyer. Each invoice has a unique journal number to prevent duplicate or skip invoices.

legal ground

Measures of People's Republic of China (PRC) Municipality on the Administration of Invoice Printing

Article 1 In order to strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection. Article 2 Units and individuals that print, purchase, issue, obtain, keep and cancel invoices in People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures. Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services. Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.