First, the analysis of the causes of differences between accounting theory and accounting practice
Theoretically? The first guiding law of accounting work is the accounting standards and other documents issued by the Ministry of Finance? And in actual work? The first criterion that accountants follow is often the national tax laws and regulations. This has formed two "mother-in-law" when accounting personnel deal with business? One is the national accounting standards? One is the national tax laws and regulations. Between the two laws and regulations? Most of the content is coordinated? However, the differences in the provisions of some contents have caused the dilemma of financial personnel? Sometimes it deviates from accounting standards? Accounting textbooks such as our national colleges and universities and accounting titles are compiled with the national accounting standards as the basic guiding ideology? In practice, accounting standards give way to tax law? Of course, there will be differences between what we have learned in our textbooks and our practical work. In accounting standards? Is it allowed for our accountants to make reasonable estimation? This is theoretically called "professional judgment"? But in terms of tax laws and regulations? Almost no "professional judgment"? Because if taxes allow "professional judgment"? The result must be the abuse of accounting estimates? Abuse of professional judgment. Example? In accounting standards? Is there no specific regulation on the service life of fixed assets? Accountants can make reasonable judgments. But there is a minimum age limit in the tax law? Limiting "professional judgment"? Because? The tax law should specify the calculation of tax revenue, etc? If "professional judgment" is allowed? Will it cause some enterprises to deliberately expand depreciation expenses? Malicious deduction of enterprise income tax. In addition to the two-way effect of national accounting standards and tax laws on accounting practice, accounting practice deviates from the theory? In addition, accounting theory is not necessarily suitable for accounting practice. When we study accounting theory? Many friends regard theory as the highest guiding ideology? Sacred and inviolable. The author thinks? Some methods in accounting theory textbooks? Not perfect? And have different degrees of defects? And practical work is not theoretical deduction? What is needed is the actual effect? What is needed is the safety and strictness of fund management control? In practice? After people discovered the flaws of this theory? Will naturally abandon some practices of theory? For example, the theoretical model of raw material warehousing accounting invoice obtaining and material not warehousing will be analyzed later. Again? Sometimes? The theory is perfect? However, in practice, the enterprise management mode can't keep up. For example, the 50-50 amortization method for low-value consumables? Require low-value consumables to be amortized by half when they are collected? Use scrap amortization half? This method can more reasonably amortize the use cost of low-value consumables than the one-time amortization method? But in reality? Can the financial personnel of the enterprise amortize the low-value consumables with the requisition? But when low-value consumables are used and scrapped? The user and the user department directly handle it without approval procedures? And the people in the financial department don't know about the use of scrap? The value that needs to be amortized after scrapping has been delayed.
Besides? The theoretical method is too complicated. For example, the sale of corporate waste? In theory, it is necessary to recycle waste products as materials? Then do the material sales processing? On the one hand, confirm other business income? On the other hand, carry forward other business costs. And in practice? Often don't recycle waste at a fixed price? Other business income is directly recognized at the time of sale. What else? Theoretical perfection is based on estimation? And in practice? The perfection of this estimate does not help. For example, the equivalent output method in cost calculation? Is it a reasonable way to allocate manufacturing expenses and labor costs between finished products and products? But this method must first determine the degree of product completion? Actually? In practice? Are not all the same in the degree of product completion? It is not always accurate to estimate the degree of completion of the product. So? Many enterprises do not use the equivalent output method in cost accounting. In the process of tax enforcement? The quality of law enforcement personnel is not high? Cause the formal processing of enterprises to make concessions to informal processing. Example? In a construction enterprise? In accounting theory, revenue is recognized according to the degree of completion for inter-period construction business? This is a reasonable way to confirm income. In practice? Is the inter-period construction business invoiced to confirm the income at the time of settlement with customers? This is bound to form some periods when there is income but no invoice? Some periods have invoices and no corresponding income. When the tax authorities carry out tax supervision? Equate the invoice amount with the book income amount? Make unreasonable demands on enterprises.
Two, common accounting theory and accounting practice work differences.
1, simplify? In practical work? Accountants choose the simplest method for many methods in theory. What are the common situations? ? 1? Amortization of low-value consumables? Not using the 50-50 amortization method? Adopt one-time amortization method. For example, when the author was consulted by a financial officer of a company? Analyze the disadvantages of the 50-50 amortization method to the other party? The fact that there is no financial way to amortize low-value consumables when they are scrapped? It is better to adopt one-time amortization. ? 2? How to issue raw materials? In planned cost method and actual cost method? Many enterprises adopt relatively simple actual cost method? In the actual cost method, such as specific identification method, FIFO, moving average and weighted average? Using the weighted average method? This method has a small workload and a balanced unit price. ? 3? Depreciation of fixed assets? Many enterprises choose the simplest average life method among the average life method, workload method, year and total method and double declining balance method in depreciation calculation. This method is not only simple? Or is it the default basic method of enterprise income tax law? If other methods are adopted, tax approval is required to offset the enterprise income tax.
2. Give up accounting estimates and look for tax law basis, such as depreciation period of fixed assets? Accounting standards allow estimation? And the tax law clearly stipulates? We can discard the estimated data. Directly adopt the tax law to stipulate the depreciation period.
3. Simplify the complex? Something? In accounting theory? A very complicated treatment method was adopted? And we can simplify it? Take it easy.
For example, the accountant of a company asks the author? "Our company produces sand? And then use sand to produce cement bricks? I don't know how to calculate the cost? " I answer? "This kind of situation is a lot? For example, the winery produces white wine first? Then use white wine to produce medicinal liquor? Do you know the step-by-step method of cost calculation? "
Answer? "See? Complicated? Don't understand "I said? "If you only produce sand or cement bricks, will you calculate?" Answer? "Yes" I said? "Right? You calculate the cost of sand first? Is it not related to cement bricks? After calculating the cost of sand? Take sand as the raw material of cement brick and then calculate the cost of cement brick. "This is a simple way.
4. Modification theory? Some theoretical content? In practice, it has been modified by practitioners. Such as the treatment of welfare funds? In theory? Enterprises should first make provision according to a certain proportion of wages? And then offset the accrued welfare expenses when the actual welfare expenses occur? The accounting treatment is as follows: when drawing and borrowing? Management fees and other subjects? Payables-When welfare expenses actually occur? Borrow? Payable salary-welfare loan? Cash on hand and other subjects have the following problems? Many enterprises will only accrue welfare funds without welfare funds or have little welfare funds? In the book, falsely hang "payable employee salary-welfare expenses"? Is this a liability? But this debt doesn't have to be repaid? Causing the accounting treatment to be inconsistent with the facts? Second? According to the current tax law? Welfare expenses accrued by enterprises are not allowed to be charged as expenses when filing income tax returns? Can only be charged according to the actual welfare expenses? This in turn causes the accounting book expenses and profits to be inconsistent with the expenses and profits declared in tax returns? Increase the adjustment of income tax return. In practice? Many enterprises modify the welfare fund treatment into the following modes? First of all, no more welfare funds? When the actual payment of welfare funds occurs? Borrow? Payable salary-welfare loan? Cash on hand at the end of the month? According to the actual amount of welfare expenses incurred this month, it is carried forward to management expenses. Management cost
Loan? Payable to employees-what about welfare expenses? In raw material estimation warehousing accounting? Usually receive raw materials? Didn't receive the invoice? No accounting treatment? Wait until the invoice is not received at the end of the month for estimation and warehousing? Will the scarlet letter rush back at the beginning of next month? The invoice will arrive next month for normal warehousing accounting. Let's imagine? If the invoice still doesn't arrive next month? At the end of the month, you have to estimate it again? You have to rush back at the beginning of next month? Long-term invoice has not arrived? So we have to estimate at the end of each month? Rush back at the beginning of each month? Very troublesome. In practice? Some of our accountants have modified this method? Did you not receive the invoice when the materials were put into storage in the month? At the end of the month, do the estimation and warehousing processing? No rush back at the beginning of next month? Rush back when the invoice arrives? Then do normal warehousing settlement. So as to avoid the invoice being estimated less than the end of each month for a long time? At the beginning of each month, I rushed back to the tedious work. 5. Abandon the theory? Sometimes? Accounting theory is not perfect? It is not even suitable for enterprise management control activities. What if the raw material receipt accounting invoice has arrived but not arrived? What are the following two steps in accounting theory? When the invoice arrives? Borrow? Material purchase loan? When the accounts payable and other subjects are received? Borrow? Raw material loan? Material procurement, that is to say? Confirm accounts payable or pay for goods when receiving invoices? Does it mean that when you receive the invoice, you assume the responsibility for payment or assume the debt? If you can't receive raw materials in the future? This brings financial risks? So in practice? Some of our accountants don't do accounting treatment when they receive invoices? Wait for the receipt document to arrive before making normal receipt settlement.