Work Summary > Financial Work Summary

Year-end work summary (real estate company finance department)

Time is like a shuttle, and in a blink of an eye, it crosses an annual hurdle, looking back, although there is no vigorous battle, but it has also experienced an extraordinary test and temper.
At the beginning of the year, the management model of **** Real Estate Company was adjusted, and the financial work was merged into the Finance Department; the staff of the branch company was diverted, and the financial work was merged into the Finance Department; the new company emerged like a spring after the rain, accounting, finance Management work is included in the finance department. In the XX year of the month, the group company launched the financial contract management month, and the finance department was pushed to the forefront of the position; in XX year, the actual budget management of the group company, the finance department was the vanguard of the charge. Within the company, the management level is constantly improved. Externally, the tax authorities have focused on the real estate enterprises, the tax policy adjustment, and the national financial policy. In this extraordinary year, all the financial staff worked hard and worked together. Everything has been broken down. Let's summarize the work of the year.
First, functional development
In the past year, the Finance Department has taken a big step forward in its functional management.
X. Established a detailed breakdown of the cost and expense categories, so that cost accounting and budget contract management have a basis for unified management.
X. The accounting statements were sorted out and the format was adjusted accordingly, and the accounting statement management method was formulated. The need to make accounting statements more manageable.
X. Revised and improved the accounting statement, introduced the management method of accounting documents, and made preliminary work to strengthen internal management.
X. Set the capital budget management form and method, and lay a good foundation for the company to further standardize the target management, improve business performance, co-ordinate and use funds efficiently.
Financial contract management month summary
The company launched the “ Financial and Contract Management Month Activities”, which explained the importance that the company's leaders attach to the financial and contract management work. It also shows that the current financial management work still does not meet the requirements of the company's leaders.
In order to enable financial personnel to fully understand the importance of “ financial and contract management month activities”, Chief Financial Officer Yao Zong personally mobilized the finance department staff. At the meeting, the financial personnel were satisfied with the status quo, lack of competition and crisis, and looked at the problems. Doing things is lack of forward-looking, and one-on-one analysis is carried out. At the same time, it is proposed that the finance department is not the accounting department. It is not enough to do accounting well. The management is not going to be used. The accounting is not useful. Accounting is the foundation and management is the purpose. At the same time as doing basic work, we must improve management awareness and require financial personnel to attach great importance to financial management in their thinking. For the accounting of each economic business, while considering the accounting requirements, we must also consider the impact of the business on the company's current and future management and taxation policies. Now, the consideration is not sufficient, and it will be difficult to make up for it later. . Work arrangements were made for the “ Financial and Contract Management Month Activities”.
X. According to the special characteristics of the real estate industry and the company's management requirements, the accounting second-level and third-level detailed subjects of development cost and period expense are sorted out, and the detailed subjects are briefly explained. The purpose is to unify the accounting and ensure the data collection. And the consistency before and after the analysis; the second is to facilitate the responsible person of each responsible unit to understand the contents of the financial information. This work has been completed this month and has been reviewed by General Yao. Currently entering the implementation phase.
X. Coordinate with the target responsibility system, and re-adjust the format and content of the financial internal management report. The purpose is to meet the requirements of financial management; the second is to meet the requirements of the responsible person of the responsible unit and the requirements of internal assessment. The financial internal management report has been adjusted and revised several times. It is recommended that the group company identify the format and content of the newly adjusted financial internal management report once and clearly, as a relatively stable expression within a certain period of time.
X. For foreign companies to stay away from group companies, the financial department also set up an accounting institution independently. In order to strengthen the management of the group companies' foreign companies, ensure the uniformity of accounting and the timeliness of information feedback, the requirements for financial work contact with foreign companies were proposed. In the month of XX, it exchanged with Ningbo Finance , and made clear the financial accounting requirements, information transmission, the approval procedures for external statements, and the reports submitted to the group companies.
X. Conduct an internal audit of each company for the purpose of comprehensively understanding the operating conditions of each company and doing a basic job for future financial management.
X. The department's responsibilities were revised according to the company's requirements, and the department's assessment criteria were formulated. In order to standardize the accounting work, the " Financial Work Requirements" was re-submitted, and it was proposed from the basic work, accounting, and daily management, with the aim of laying a good foundation. Internally carry out standardization work, from accounting to file management, starting from a small place, comprehensively carrying out, and gradually improving financial management.
X. Training of accounting knowledge, we consider the training content from three aspects. First, the "Accounting Law". To understand accounting knowledge, we must first understand the legal knowledge in this area. Second, the basic knowledge of accounting, non-professionals learn this knowledge. The purpose should be clear, the purpose is to understand the accounting statements, in order to understand the report, we must understand some basic things; the third is how to look at the report, which is the focus of accounting knowledge training.
After investigation, communication and design, the “Cost and Expenses Classification Catalogue and Description” was launched in XXXX in XXXXX; “Trial Procedures for Accounting Statement Management” was launched on XXXX XX XX, and “Accounting Voucher Management” was launched on XXXX XX Trial Measures.
After the implementation of the accounting statements for X months, from the perspective of the format setting of the accounting statements, the report format setting is relatively scientific and can clearly reflect the relevant information of the accounting. However, the particularity of the real estate industry, sales revenue and settlement profit have a time difference, so the “profit and loss statement and transaction status table” can not fully reflect the profit and loss situation, need to add a table to add; in addition, need to add to reflect the “ financial expenses” Report. This will reflect the financial situation of a company more comprehensively. “Accounting Statement IV “Operating Situation Table”” and “Accounting Statement V “Financing and Financing Costs Table” have been designed.
The use of accounting vouchers involves every company and department. After that, the Ministry of Finance will make a telephone notification. In the month of X, a gradual renewal method will be implemented. In the month of X, a full trial will be required. For a month to try, the main problem that is exposed is how to fill out the order and how to proceed with the approval process. In response to these problems, we organized the comprehensive management personnel of each company to communicate, clarify related matters, and solve the design deficiencies. In XXXX year X, in response to the trial management of accounting documents, the company again sought the opinions of the reimbursement documents. According to the suggestions of everyone, the accounting settlement documents were further improved, and the relevant regulations were issued on XXXX XXXX.
After the financial contract management month activities, the management awareness of the finance department has been strengthened, and the management ability has also been improved. The finance department has taken a crucial step from accounting to financial management, but our management level is still far from the needs of the company. The gap needs us to constantly improve and improve.
Second, functional management
Accounting work
The accounting work is a large amount of basic work of the department. The settlement and arrangement of funds, the auditing and reimbursement of expenses, the accounting and carry-over, the preparation of accounting statements, and the tax declaration can all be carried out in an orderly manner and on time.
X, accounting review
Accounting review is the key to good corporate economic interests, strictly in accordance with relevant regulations, and should never be relaxed by personal face.
For example, the family project is located in Yuhangliang. According to the tax law, the special invoice for construction and installation must use the invoice provided by the tax authority of the project. Otherwise, the construction unit must not be listed before the tax. Therefore, we strictly review the source of the project invoice. And this regulation is communicated to the project company. At present, the construction units with large engineering volume are in the local tax authorities to handle relevant procedures and use the invoices provided by the local tax authorities. During the audit, some construction projects and sporadic construction invoices were found to be in accordance with regulations.

While strictly reviewing and returning, help them to contact the tax authorities on how to issue engineering invoices, so that the interests of both parties can be effectively protected.
X, material accounting
Materials account for a large proportion of engineering costs and are also an important factor in ensuring product quality. The quality problem in this aspect has been solved by means of material supply, but it is difficult to control the uncertainty of price. From the second half of the year, the price of construction materials has been rising, and even the phenomenon of out of stock, especially the price of cement has doubled. In order to ensure the smooth progress of the construction period, the materials department will adjust the purchase settlement method, and the original first payment will be changed to the first payment and then the goods will be picked up.
The settlement materials of the company and the supplier are generally late. Now the delivery list is transferred to the finance at the time of settlement. First, the financial cannot be timely settled to the materials construction unit, and the second is due to the long time to finance and construction. The unit has checked the difficulty of the increase, and it has been found that the signature of the recipient of the delivery list does not match the signature of the cargo unit. Such as: "Staircase Brick" supplied by Hangzhou Youlian Building Materials Co., Ltd., supplied to Zhejiang Dajing Co., Ltd. on XXX XX, XX, and XX XX on XXX, XX, XX, XX, XX, XX, X. X Day came to settle the settlement, the time span was nearly one year. When checking with the construction unit, it was found that the signature of the Zhejiang Dajing material staff was not his own handwriting. At that time, the payment was not settled and the payment was required.
In the process of material procurement and transfer, we feel that in the three aspects of “purchasing---supply---clearing” of material management, we only have two heads, and we have insufficient control over the supply. The materials supply is provided by the manufacturers. Handing over with the construction unit, whether or not we participate in the acceptance is unclear. Because there is no signature of the acceptance of our personnel on the receipt, it is impossible to grasp the quality and quantity of the actual presence of the material. For example, if the same “supply order” is found when the construction unit checks the steel in X, the “receipt of the goods” provided by the construction unit and the “settlement joint” provided by the manufacturer will be different in the steel grade. The grade was not indicated, and it was not remedied after the discovery. It was only modified on the “Settlement Link”. Remind us how to manage the three links of “purchasing---supply---clearing”, especially the monitoring and management of supply links.
X, accounting internal report execution
The problems found in the audit of the accounting statements in X month, such as: 1×××× company's “cost list” detailed list is not implemented according to the new regulations, the old format is still used, and it is required to readjust the preparation after discovery; 2 Ningbo The company did not prepare according to the new table. Because of the problem in the information transmission, it has been notified that the X month report is prepared according to the new table. Reflection on this matter, the implementation of a new job, first, the responsible person should vigorously publicize and supervise the implementation. Second, the executor pays enough attention and consciously implements it. Only such a new work can be effectively implemented.
After the implementation of the accounting statements for X months, the counter-inspection is carried out. From the perspective of the format setting of the accounting statements, the format of the report is relatively scientific and can clearly reflect the relevant information of the accounting. However, the particularity of the real estate industry, sales revenue and settlement profit have a time difference, so the “profit and loss statement and transaction status table” can not fully reflect the profit and loss situation, need to add a table to add; in addition, need to add to reflect the “ financial expenses” Report. This will reflect the financial situation of a company more comprehensively. “Accounting Statement IV “Operating Situation Table”” and “Accounting Statement V “Financing and Financing Costs Table” have been designed. And arranged the group company and Jiahe company to try out the X month report. This plan is intended to be fully promoted in the X-monthly report. Due to the large amount of preliminary work for this work, the X-month self-examination work was carried out in X, and the implementation of X was required.
X, sales management
The mortgage loan was slow before and after the Spring Festival. In response to this problem, Vice President Yao Xiaojun personally supervised the situation. The Finance Department and the sales department conducted a check to find out the reasons and urged the bank to lend. The responsibilities are clearly defined. The mortgage information is the responsibility of the sales department. The complete information is provided to the mortgage lending bank. At the same time, the roster is reported to the finance department, the financial department is responsible for the work, and the financial and bank negotiations are not made within the prescribed loan period. find out the reasons.
In the month of X, the company strengthened the sales management force of the finance department, strengthened the audit of the sales ledger, accelerated the preparation of the financial sales details, checked the sales monthly report with the sales and purchase department in time, and completed the sales plan and sales policy implementation. Analyze the reasons for the uncollected payments and propose relevant measures. For example, starting from the month of X, the bank’s threshold for personal housing loans will increase, and the information provided by customers will be increased and the loan quota will be controlled. It is recommended that the home ownership department explain the situation with the customer before signing the contract and handling the mortgage, or understand the relevant information of the customer and avoid After the mortgage is processed, it will work repeatedly; the blacklist customers proposed by the bank will promptly handle the relevant procedures and pay more attention to these customers.
X, tax policy and tax return
Applying the tax policy to the tax authorities to apply for the management fee of the subsidiary company of the group company, and the inspection and review by the Hangzhou Local Taxation Bureau will be approved in the following XXXX year X XX, Hangzhou Construction Group Co., Ltd. agrees to Hangzhou Shanshui Renjia Real Estate Co., Ltd. The X-owned enterprises such as the company and Hangzhou Kunhe Construction Co., Ltd. shall withdraw the XXXX annual total agency management fee according to the proportion of X% of the sales revenue of the year. In the accounting year of XXXX, the group company extracted XXX.XX million yuan from Shanshui Renjia Real Estate Co., Ltd.
The XXXX year pension insurance is liquidated. The whole group pension insurance is paid by four companies. The group company, the passenger branch company, the ×××× company, and the XX company. This year, the community company also opened a separate account. There are many insured persons in the group, and there are people in each company, which is not conducive to management. We can see that the insured persons are divided into blocks. The group companies are mainly included in the group headquarters, Shanshui Company, Sandun Company employees and expatriates; ××× The employees of the company are transferred to Yuhang; the passenger center is transferred to the passenger branch; the community employees are handled by the community; the local personnel of Ningbo are handled by Ningbo. This is conducive to management, and it is easy to grasp the expenses, mainly for the inspection of tax and social security.
In XXXX year, Shanshui Real Estate Co., Ltd. generated profits. In order to make up for the losses in previous years, we did a tax audit and declaration work. After many efforts, we obtained an income tax rebate of RMB XX million in XXXX.
According to the Zhejiang Xingfa [XXXX] XX file, "Zhejiang Provincial Department of Finance and Taxation, Zhejiang Provincial Department of Finance, on the Individual Income Tax Allowance for the Individuals to Obtain Travel Allowance and Mistakes," and adjust the payroll from the beginning of the month. Enterprises can be listed before tax; second, employees can reduce taxes.
Audit
X. Shanshui Real Estate Co., Ltd. generated profits after the first-phase delivery settlement. At the same time as the income tax return, the previous year’s loss was used to make up the declaration. In order to make up for the loss of the previous year, Hangzhou Tianrui Taxation Co., Ltd. conducted a tax audit of Shanshui Real Estate Co., Ltd. in XXXX, XXXX and XXXX. The audit results of the evidence are in line with the company's interests. The Xihu District Local Taxation and Administration Bureau has already applied to Shanshui Real Estate Co., Ltd. The losses in the previous five years were verified.
X. Entrusted Zhejiang Xinghe Certified Public Accountants to conduct accounting audits on the consolidated statements of the Group Company, Shanshui Real Estate, XXX Real Estate, Passenger Transport Center and the Group. The purpose of the audit is to meet the financing needs. The audit reports of the group company, Shanshui Real Estate, XXX Real Estate and Passenger Transport Center have been obtained, and the audit results of the audit report are basically in line with the company's requirements. The accounting audit report of the consolidated statement of the group has obtained a valid accounting audit report after the business.
X. Entrusted Zhejiang Xinghe Certified Public Accountants to obtain a valid capital verification report for the capital verification work of the group company.
In X and X months, an audit was conducted on the financial status of each company; in XX, an internal audit was conducted on the XXXX year operation of the passenger branch;

The XXXX annual accounting statements of the Rainbow City project were reviewed; in X month, the community service company's XXXX year self-inspection work was arranged and a financial audit was conducted.
X. This year, the real estate industry is the key subject of tax authorities. For this reason, we have reviewed the relevant accounting materials of XXXX in X months and made relevant preparations. On the Xth X day, the Hangzhou Municipal Audit Bureau came to the Shanshui Real Estate Company to carry out tax extension audit. Due to the full preparation, the auditing standardization of our accounting was affirmed.
On X and XXXX, X and XX, the Second Bureau of the Local Taxation Bureau of Hangzhou Municipality held an audit meeting on the tax payment of real estate enterprises under the jurisdiction. The tax inspection was carried out in the province. The tax inspection was arranged at the meeting. The tax inspection was divided into three phases. The first phase was the self-examination phase. The time was from X to XX to X. On the day, the company will provide an opportunity for replenishment; in the second stage, it will audit the key enterprises for the inspection of the second bureau of the Municipal Local Taxation Bureau. From the end of X to the end of X, the following three types of enterprises are required to check: 1 Self-examination The situation is blank; 2 the sales profit rate is less than XX%; 3, if the self-inspection situation is not submitted, the key inspection object is determined according to the proportion of XX% of the self-inspected households; the third stage is the provincial inspection.
The company's leaders attached great importance to this tax inspection work. After the meeting, Yao Xiaojun personally arranged the self-inspection work, and asked the financial staff to go all out to do the self-examination work. After XX days of hard work, the self-inspection work was completed. In the self-inspection declaration process, the tax authorities' inquiries were taken seriously, and the self-inspection declaration was successfully passed under the unified deployment of Vice President Yao Xiaojun, and our company was not included in the key inspection.

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