In the last winter vacation of the university, I was lucky enough to work as an intern in Harbin Railway Bureau's Foreign Economic and Technical Cooperation Corporation. During the nearly three-week internship from October 24th, 2005 to February 7th, 2005, I tried to combine my theoretical knowledge with practice, which increased my practical work experience and consolidated my book knowledge during my internship. In my work, I work seriously according to the requirements of my masters, and strive to learn from them the experience and skills in accounting work, learn from the experience of predecessors and improve my ability. At work, I feel more and more that the knowledge I have learned in school is far from enough. More content needs to be accumulated slowly by hard work in practice, and higher ability needs to be constantly exercised and improved at work.

The main contents of this internship can be divided into the following parts: accounting treatment of basic business, accounting treatment of import and export business and declaration of export tax rebate.

Because the internship period just happened to catch up with the company's account opening in January, the initial internship content was to use Dragon Star financial software to open accounts and handle the entry of simple business vouchers.

The process of using Dragon Star financial software to open accounts is very simple. First, enter the main page, click New, enter the number, name and abbreviation of A/C set, click Next, enter the functional currency, accounting period and activation time, and click Finish to complete a new A/C set. Secondly, click Project Accounting to set the classification to be accounted for. Thirdly, enter the newly-created SOB, click Accounting, and keep the accounts that can be used, and delete the accounts that can't be used, and set up the second, third or fourth level detailed accounts as needed, and set up the accounts that need project accounting. Then, click the opening data entry, enter the opening balance of each account, and conduct a balanced audit. Finally, click Enable. The system will also check whether the opening balance is balanced. When the balance is checked, it will enter the established A/C set, and then normal business processing can be carried out.

The company's process of handling basic reimbursement business is: checking whether the original vouchers obtained are legal and compliant; After legal compliance, let the business personnel fill in the reimbursement form and sign it by the financial supervisor; Paste the original voucher on the reimbursement form; The creator uses Dragon Star financial software to enter the accounting voucher and print it out, which will be signed by the financial supervisor for review; Put the accounting voucher of each business together with the original voucher until the end of the month.

The method of using Dragon Star financial software to enter accounting vouchers is the same as that used in accounting simulation of primary school semester, except that Dragon Star software does not support electronic stamping.

Under the guidance of my master, I opened an account for Heilongjiang Foreign Service Company, a subsidiary of the company, and entered the cash receipt and payment voucher and transfer voucher for 1 month. In the process of voucher entry, I found that the accounting treatment that is usually simple is much more important and trivial in reality. It involves the payment of wages (the attendance sheet must be included in the original voucher) and the treatment of wage distribution. The handling of wages is much more complicated than expected. According to the salary project table, the detailed items in the project table should be collected under the salary and bonus, and the salary summary table should be calculated and filled in according to the project table, which can only be recorded after being approved and signed by the leaders. When paying wages, the treatment is as follows: Debit: Payable wages.

Credit: When allocating cash salary, it is handled as follows according to the salary summary table:

Borrow: management fee-salary management fee-bonus management fee-salary of hired personnel.

Internal current loan: payable

Since the company's main foreign business is import and export, the next step is to deal with the import and export business.

The only difference between the processing flow of import business and the processing flow of general reimbursement business is that the unit cost and total amount are calculated according to the customs declaration form of imported goods Tian material receipt, and they are all converted into RMB. The company collects the recorded value of purchases (including payment for goods, customs duties, port fees, etc.) through commodity procurement, and finally transfers them into inventory. When making foreign exchange payment, because the company has no right to have a foreign exchange account, it only makes one entry: debit: accounts payable: funds in other currencies.

The only difference between the processing flow of export business and the processing flow of general reimbursement business is that the cost sheet is filled in according to the original voucher, and the cost includes the gross profit agreed by both parties in the contract, and then the unit cost is calculated, and the actual tax and accounts receivable are filled in according to the invoice.

However, because there was no related business in the company during the internship, I only read the subsidiary ledger and accounting vouchers under the arrangement of the master, so my understanding of this part is not very profound.

Because the country encourages export and stipulates the policy of export tax rebate, and this is also an important business of the company, the next internship content is the declaration of export tax rebate. Because the content of export tax rebate is hardly mentioned in class when talking about tax law, I study this part very carefully. The declaration process of the company's export tax rebate is: 1. Prepare the declaration materials 2. Pre-declare and supplement the declaration materials 3. Officially declare.

The necessary materials for export tax rebate are: 1. export receipt verification form (to prove whether there is foreign exchange income); 2. special VAT invoice deduction form; 3. export goods declaration form (to prove that there is export); 4. salesman's self-made foreign-language invoice (issued to foreign buyers); among them, the unit and quantity of special VAT invoice deduction form must match the export declaration form. Because the units on domestic invoices are generally units of quantity such as sheets and pieces, and the units on customs declaration are generally kilograms of quality units, it is necessary to confirm that the units of quantity consistent with domestic invoices are marked when making customs declaration.

When pre-declaring, you don't need to bring paper materials. You just need to copy the information on the declaration software-Export Tax Refund Declaration System for Foreign Trade Enterprises Version 6.2-to a floppy disk and take it to the tax bureau. After being tested by the tax bureau's declaration testing software, a feedback sheet will be returned, which will show the problems existing in the declaration materials. Financial personnel should improve the declaration materials according to the listed problems. The common problems are: 1. The write-off document number is not found in the write-off data of safe. 2. Non-cross-auditing matched invoices 3. The exchange cost is higher (lower) than the reasonable upper limit (lower limit) 4. The total declared amount of invoices is greater than the data of the General Administration of Taxation 5. There is no such customs declaration number in the customs data.