Newly-established enterprises establish accounts from scratch, but in the course of operation (transfer to general taxpayers), the establishment of accounts is mainly to record the current state and continue the accounting treatment at this point.

If the account was established in 20 13, there are several items at the beginning of the balance sheet:

1) paid-in capital, that is, registered capital. If a self-employed person has no registered capital, it can be filled in according to the actual situation.

2) The balance of bank deposits should be filled in with cash on hand.

3) Inventory at the beginning of the year can be filled according to the inventory amount. If only quantity has no unit price, you can refer to similar market price.

4) Fixed assets can be accounted as fixed assets as long as their service life is more than one year and they can bring economic benefits to enterprises. The new standard cancels the requirement of unit value. If there is no bill, you can count the quantity and take the unit price of similar assets in the market as the entry price.

5) Liabilities, mainly payment for goods, wages, etc. You owe it. If there is no beginning of the year, you can fill in 0.

If there is any omission at the beginning of the year, it can be recorded next month, just as it happened this year.

The income statement is the number of periods and does not involve the account balance, so it can be calculated directly from this year.

If there is no bill, you can ask the manager to write a note explaining the reason, the price, the reason why the bill is not available or lost, etc. , the boss can sign to confirm or enter an account. However, it does not recognize this tax and needs income tax adjustment.