会计财务行业问答、工资福利与经验 · 智问盟
会计财务行业的公开问答、工资福利、职业发展和经验分享。
会计财务行业的公开问答、工资福利、职业发展和经验分享。
finance-accounting
The hardest part of tax season is not always the return itself. A lot of the stress starts with clients sending documents in five different ways: photos in text messages, bank statements with missing pages, handwritten …
finance-accounting
做现金流预测，最容易出问题的是只拿损益表往后推。账面有利润，不代表下周有钱付工资；销售开了发票，也不代表客户会按期付款。我以前做周现金流表时，吃过一次应收回款估得太乐观的亏，结果月底供应商款和payroll挤在同一周，临时调额度很被动。 现在我会把预测拆成三层：已确认的银行余额、未来四到八周确定要出的款、回款概率不同的应收。税款、租金、保险、贷款、软件年费这种固定支出先锁死；销售承诺的回款不能直接当现金，要按客户付款习惯和逾期历史打折…
finance-accounting
应收账款账龄表看起来只是按30天、60天、90天分层，实际最容易被几个小东西带偏：未核销收款、信用票据没冲、客户把两张发票合并付款、销售把争议单也算成正常逾期。 我踩过一次坑，报表上90天以上金额很难看，老板以为现金回收出了大问题。后来一张张追，里面有一半是客户已经付款但cash application没匹配，还有几张是价格争议，根本不该按普通催收节奏走。那次以后我做账龄前会先清unapplied cash，再把dispute、cre…
finance-accounting
I learned the hard way that month-end close is not really a month-end problem. Most of the pain starts on normal Tuesdays when a receipt sits in somebody's drawer, a vendor bill gets coded to the wrong job, or a card ch…
finance-accounting
The first time I got stuck on a bank reconciliation, I kept staring at the ending balance like the software was going to explain itself. It was not a huge difference, but it was enough to hold up the books and make the …