第7节：老板八大财务难题(7)
最新网址：m.ltxsdz.com
所谓“账前消化”，主要是从时间角度抓住做账的最佳时机，解决传统做账中事后算账的弊端。龙腾小说ltxsba.com传统做账都是事后算账，所有业务做完了以后才由会计算账，业务决定了开票，开票的格局决定了账目格局。为解决由此产生的问题，必须进行事前筹划，把影响账务处理的企业内部因素提前消化吸收，为财务创造良好的基础和前提，这就是我们所说的账前消化。
所谓“账外运筹”，主要是从空间的角度寻找企业做账的账外空间，解决企业账内算账的问题。在企业的财务处理过程中，就合理避税的问题而言，企业的账内空间非常有限。如何找到突破口呢？只有寻求账外空间，通过账外空间的寻找和运用，为企业营造良好的外部纳税环境，这就是我们所说的账外运筹。
账前消化和账外运筹以后的明智选择，就是账内规范。我认为，账内规范对企业来讲是一个铁律，是轻易不能动的基石和原则。因为这套账必须符合国家的有关规定，必须经得起工商、税务等各相关利益主体的监督和检查，与其被动适应，不如主动规范。
为什么要一账统领呢？企业做两套账有巨大的危害和风险，因此早在创业之初，我们就提出“高手做账只用一套”的理念，明确要靠知识、靠头脑、靠能力挣放心钱的发展战略。宁可生意不做，也不为客户做两套账。这既是对我们自己负责，也是对客户负责。这也反过来促使我们找到了“账前消化”和“账外运筹”的财务管理方法。
但是做一套账不可避免地面临着“白条”、“回扣”等问题，我们通过转化两套账的性质，把两套账变为两个账，形成两个核算主体，在两个核算主体的情况下辩证地实现了“高手做账只用一套”。
在财务管理“十六字方针”中，“一账统领”是整个过程的理想结果，“账内规范”是基本原则和要求，“账外运筹”是重要的手段和方法，“账前消化”则是前提和基础。
下面分四章详细介绍“十六字方针”的具体内容。
第二章
账前消化
一、事后算账只有认账
2？1年检不过关，谁之过？〖〗
张老板于2000年1月份在上海注册成立了一家商贸企业，注册资本金500万人民币，申请了一般纳税人资格，企业性质是有限责任公司。
公司成立之初，张老板聘请了一位毕业两年的会计小李给他做账。
当时张老板业务很忙，基本没时间过问财务事宜，业务发生时就让出纳开具发票，然后把票据交给小李做账。小李非常敬业，到月末经常加班。
但是到2000年12月31日查账的时候，张老板发现，公司利润表上的数据居然是：亏损300万，营业收入120万，缴纳的增值税是5000元。
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