JP2004005114A - Accounting processor and accounting processing method - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an accounting processor and accounting processing method capable of efficiently and smoothly performing calculation of necessary taxable income in taxation by retrieving data related to tax repudiation from huge accounting processing data, and efficiently adjusting the amount in financial accounting to the amount of taxable income in taxation. <P>SOLUTION: This accounting processor 1 has an input means 21 for inputting tax repudiation information including at least a tax repudiation code to a slip data D 10 formed by inputting slip information including at least slip number, amount and date of generation; and a means 24 for forming and outputting a tax repudiation report 20R having at least the information of slip number, amount and date of generation and the tax repudiation code as essential output items. <P>COPYRIGHT: (C)2004,JPO

Description

[0001]
TECHNICAL FIELD OF THE INVENTION
The present invention relates to an accounting processing device and an accounting processing method capable of efficiently adjusting tax denied items generated between a process in financial accounting and a process for obtaining taxable income in tax.
[0002]
[Prior art]
Tax is calculated by "taxable income x tax rate", and this taxable income is calculated based on profits calculated in financial accounting. However, the rules for profit in financial accounting and the rules for taxable income in tax are different, so adjustments are needed.
[0003]
In other words, the financial accounting profit is the profit minus the expenses, and the taxable income is the profit minus the losses, but even if it is recognized as a cost in the financial accounting, For tax purposes, some are not deductible for the current year. In other words, the profit and profit may not be equal, and the cost and loss may not be equal.
[0004]
This difference is due to the fact that, at the stage of accounting, even though it conforms to the rules of business accounting and commercial law, the calculation method of the basics is not as detailed as the tax law, and its purpose is different. is there. The various calculation rules under the tax law include, for example, calculation rules under the Corporate Tax Law, calculation rules under the Income Tax Law, calculation rules under the Inheritance Tax Law, calculation rules under the Consumption Tax Law, and calculation rules under the National Tax Law.
[0005]
The items that correspond to this are, for example, “unpaid expenses”, for which the provision of services is related to the following period from among those that were not paid by the end of the term, and provision of services, among those that were paid in advance by the end of the term. There are “prepaid expenses” that relate to the following term and the following, and “deferred assets” where the effect of expenditure extends over one year after expenditure.
[0006]
When these are divided into cases, they are as follows.
[0007]
1) In case of profit in accounting, but not profit in tax law 2) In case of profit in tax law, but not profit in tax law 3) In case of cost in accounting, but not in tax law 4) If it is not an expense under accounting, but it is an expense under tax law 5) If the judgment of income and expenses is different between corporate accounting and tax law, and it is subject to tax In order to calculate the exact amount of income, searching for things that do not become necessary expenses, finding things that do not become profits or losses, and examining the amount are called `` tax adjustments '' and calculating them, making these tax adjustments Calculates tax profits and losses and seeks taxable income.
[0008]
Appropriate tax adjustments have been made and a tax denied will be added to taxable income for those expensed in financial accounting that are not recognized as expenses for the current fiscal year.
[0009]
In practice, we calculate the amount of tax adjustment that needs to be adjusted while checking each one based on the voucher of the slip.
[0010]
[Problems to be solved by the invention]
However, this work is very troublesome because the manner in which tax adjustments are made differs depending on the items for which tax has been denied. For example, at the end of the term, it is necessary to calculate whether to pay in advance or not, and if it is tangible fixed assets, how long to amortize it or how many months to amortize it.
[0011]
In addition, since the matters related to the tax denial are different from ordinary accounting processing, there is a problem that they cannot be processed by commercially available accounting software or the like.
[0012]
An object of the present invention is to search for data relating to tax repudiation from a large amount of accounting data, and to efficiently and smoothly calculate required taxable taxable income. The present invention is to provide an accounting processing device, an accounting processing method, a program related thereto, and a computer-readable storage medium that can efficiently adjust the amount of taxable income for tax purposes.
[0013]
[Means for Solving the Problems]
In order to achieve the above object, an accounting processing apparatus according to the present invention includes an accounting processing apparatus having at least a slip number, an amount, and a slip data creating unit for creating slip data by inputting slip information including a date of occurrence. A tax rejection information input means for inputting tax rejection information including at least a tax rejection code in the voucher data; a tax rejection slip search means for retrieving the voucher data in which the tax rejection code is input; Based on the data, there is provided a tax rejection report output means for creating and outputting a tax rejection report having at least a slip number, an amount, information on the date of occurrence and a tax rejection code as essential output items.
[0014]
Here, the tax rejection report is obtained by extracting data that would receive “tax rejection” unless tax adjustment is performed from the slip data and output the data as a list. It is preferable that the tax denial report is output in the order of the tax denial code. By performing the tax adjustment while looking at the disapproval report, the tax adjustment work can be performed efficiently.
[0015]
With this configuration, since the slip data in the ordinary accounting process is used, the tax rejection slip can be searched only by inputting the tax rejection code, and the tax rejection report can be created with the searched slip. Further, it is possible to easily perform the cost classification based on the tax rejection code, and it is also possible to correct the slip data and adjust the tax.
[0016]
In the above-described accounting apparatus, it is preferable that the accounting processing apparatus further includes a slip data correction unit that enables correction of the corresponding slip data by inputting the slip number. With this configuration, an input error in the slip data once created is reduced. Efficiently respond to data changes.
[0017]
Further, in the accounting device described above, a calculation method of tax adjustment is selected in accordance with the tax rejection code, and the start date and the end date are input as necessary, and the amortization is performed. It is preferable that the system further comprises a tax adjustment calculation processing means for calculating at least one of the number of years, the month before, the amount before the consumption, and the amount of the consumption tax before and adding it to the slip data.
[0018]
With this configuration, the tax rejection code and the start date / end date as required can be input at the time of inputting the slip, and the tax processing related to the amortization involving labor can be efficiently performed. A large amount of processing is not required at the time of tax filing, and the load in tax processing can be distributed.
[0019]
And preferably, when the tax adjustment calculation processing means is the tax rejection code is a code related to the time of occurrence, based on the start date and the end date, the unelapsed month, the unearned amount and Period-related operation processing means for calculating at least one or more of the unearned consumption tax amounts and adding to the slip data, and, if the tax rejection code is a code related to depreciation, based on the depreciation period, the number of depreciation years, It is provided with a depreciation-related arithmetic processing means for calculating at least one or more of an unearned month, an unearned amount and an unearned consumption tax amount and adding it to the slip data.
[0020]
Then, the accounting processing method of the present invention includes a step of inputting the slip data including at least the slip number, the amount and the date of occurrence to generate the slip data, and the tax rejection information including at least the tax rejection code in the slip data. Inputting, searching for the slip data in which the tax rejection code has been input, and, based on the searched slip data, at least outputting the slip number, amount, information on the date of occurrence and the tax rejection code are required. Creating and outputting a tax rejection report as an item.
[0021]
The program of the present invention is configured as a program for causing a computer to execute the above-described accounting method.
[0022]
Further, a computer-readable storage medium of the present invention is configured as a computer-readable storage medium storing the above-described program.
[0023]
BEST MODE FOR CARRYING OUT THE INVENTION
Hereinafter, preferred embodiments of an accounting device and an accounting method of the present invention will be described with reference to the drawings.
[0024]
As shown in FIG. 1, the accounting processing device 1 of the present invention includes a general ledger data generating unit 10, a tax rejection report generating unit 20, and the like. Means 11 and general ledger data storage means 12.
[0025]
The slip data creating means 11 is a means for creating slip data D10 by inputting slip information including at least a slip number, an amount and a date of occurrence. This slip data D10 is stored in a general ledger data storage means 12. Is stored in the general ledger file 10F.
[0026]
The tax rejection report creation means 20 includes a tax rejection information input means 21, a tax rejection slip search means 22, a tax adjustment calculation processing means 23, a tax rejection report output means 24, a correction determination means 25, a correction slip search means 26, a slip It is configured to include data correction means 27 and the like.
[0027]
The tax rejection information input means 21 is a means for inputting tax rejection information including at least a tax rejection code into the slip data D10. The tax rejection information input means 21 receives input from a keyboard or the like, searches as necessary, and displays the slip data D10 displayed on the screen. Alternatively, tax rejection information input from a keyboard or the like is added to the slip data D10 being created by the slip data creating means 11.
[0028]
The tax rejection code is set, for example, as follows. In this case, the items related to the tax denial are roughly classified into two types. Therefore, there are two types of patterns: A pattern for inputting the amortization period, and B pattern for calculating the months before, the amount of money, and the like.
[0029]
A-1) Accounts payable at the end of the fiscal year (Of the accounts payable by the end of the fiscal year, the provision of services pertains to the following period)
A-2) Prepaid expenses (of the prepaid expenses by the end of the term, the provision of services pertains to the following term or later)
A-3) Delay in processing of collection request A-4) Expenses B-1) Deferred assets (expenditures of which effect is more than one year after expenditure)
B-2) Off-balance sheet fixed assets (tangible)
B-3) Non-book fixed assets (intangible)
B-4) Deferred assets (software)
The tax rejection slip search means 22 is a means for searching the slip data D10S in which the tax rejection code has been input, and includes a company code, a fiscal year, an accounting period, an accounting unit (company unit, factory unit, etc.), a tax rejection code. , An output target account code (or a condition for searching the account code) and the like are required inputs, and the slip data D10S corresponding to these inputs is searched and extracted.
[0030]
Further, the tax adjustment calculation processing means 23 performs calculations necessary for tax adjustment based on the retrieved slip data and the start date, end date, and the like that are input as necessary, and calculates the number of amortization years, This is a means for calculating at least one of an unearned month, an unearned amount, and an unearned consumption tax amount, and adding it to the slip data.
[0031]
The tax adjustment calculation processing means 23 includes a period-related calculation processing means 23A for the slip data of the tax rejection code of the pattern A, a depreciation-related calculation processing means 23B for the slip data of the tax rejection code of the pattern B, and the like.
[0032]
If the tax rejection code is an A-pattern code related to the period during which a service or the like occurs, the period-related operation processing unit 23A determines the target month based on the data of the consideration start date and the consideration end date. This is a means for automatically calculating at least one of the number, the number of incomplete months, the incomplete amount, and the incomplete consumption tax amount.
[0033]
For example, when the tax rejection code is “A-2) Prepaid expenses, as shown in FIG. 5, the amount of payment, the start date of service provision, the end date of service provision, and the number of months that have not elapsed , A tax rejection report showing the number of months covered, the unearned amount, and the unearned consumption tax amount.
[0034]
When the tax rejection code is the code of the B pattern related to depreciation, the depreciation-related arithmetic processing means 23B calculates the amount (payment amount, acquisition price, residual value) and the amortization period (amortization period, useful life, usage). (Available years) based on the prescribed depreciation method and the depreciation method such as the declining-balance method or the straight-line method. This is a means for automatically calculating.
[0035]
For example, in the case where the tax rejection code is a development cost (prototype development-related cost) that is “B-1) deferred asset, as shown in FIG. Become.
[0036]
The tax rejection report output means 24 includes at least the slip number, the amount, the date of occurrence, and the tax rejection code as essential output items based on the retrieved slip data D10S, as shown in FIGS. 5 and 6. This is a means for creating such a tax rejection report 20R and outputting it on screen display, printing, data transfer, and the like.
[0037]
The correction judging means 25 is a means for judging the necessity of correcting the slip data. The correction slip searching means 26 is a means for searching and extracting the corrected slip when it is judged that the correction is necessary. The slip data correction means 27 is a means for correcting the corresponding slip data D10S by inputting a slip number. This means is used to correct data for input errors and the like in the slip data D10S once created. Can be.
[0038]
Then, the operator checks the contents of the tax rejection report 20R output by the tax rejection report output means 24, and if an error is found, uses the slip number or the like as a search key and inputs information indicating that correction is necessary. If no correction is required, enter the information.
[0039]
In response to the input, the correction determining means 25 determines whether or not the correction is necessary. If the correction is necessary, the correction slip searching means 26 searches and extracts the correction slip.
[0040]
The data D10S of the correction slip requiring this correction can be corrected by the slip data correction means 27, and at the time of tax filing, the data for accounting processing can be adjusted based on this tax rejection report 20R.
[0041]
Next, the operation of the accounting apparatus having the above configuration, that is, the accounting method will be described with reference to the schematic explanatory diagram of FIG. 2 and the flowcharts of FIGS.
[0042]
In the accounting processing apparatus 1 having the above configuration, when started, as shown in FIG. 3, in step S10, the slip data creation means 11 displays a slip information data input screen in step S11, and the slip information (slip number, amount) is displayed. , The date of occurrence, etc.) is received and the slip data D10 is created. Then, in the next step S12, the general ledger data storage means 12 stores the slip data D10 created based on the input slip information as data of the general ledger data file 10F.
[0043]
The data of the general ledger data file 10F is the most important and core book data used in double entry bookkeeping, which is used for financial accounting and tax processing.
[0044]
Then, as shown in FIG. 4, when the tax rejection report creation starts in the next step S20, the tax rejection report creation means 20 starts, and in step S21, the tax rejection information input means 21 causes the selection data input screen ( A tax rejection report output start screen) is displayed, and data D20a such as a company code, a fiscal year, an accounting period, an accounting unit, a tax rejection code, and an output target account code are listed as data for listing in the tax rejection report 20R. Then, the user is prompted to input optional item data D20b such as the amortization period as needed.
[0045]
In step S21, when the data D20a and D20b corresponding to these items are input by the worker, the tax rejection information data D20a and D20b are input, and in step S22, the tax rejection slip search means 22 Then, the slip data D10 corresponding to the essential matter data D20a, which is the selection information data, is searched from the data of the general ledger file 10F, and the corresponding slip data D10 is extracted as the tax rejection slip data D10S.
[0046]
In step S23, the tax adjustment calculation processing means 23 calculates tax processing data from financial accounting processing data using the extracted tax rejection slip data D10S. In this calculation process, the calculation process of the tax adjustment data in the item corresponding to each tax rejection code is automatically performed according to the code number of the tax rejection code or in accordance with the instruction input of the worker, by the period-related calculation processing means 23A or This is performed by the depreciation-related operation processing means 23B or the like, and data of the result of the operation is added to the tax rejection slip data D10S, or the slip data D10S is corrected as necessary. When the operator needs to judge the operation, the operator is prompted to input necessary data, and receives the input of the data to execute the operation.
[0047]
In step S23, when these tax adjustment calculation processes are completed for one tax rejection slip data D10S (i), the tax adjustment calculation process is performed for the next tax rejection slip data D10S (i + 1). With respect to all of the extracted tax rejection slip data D10S (i = 1 to N), calculation processing of tax adjustment is sequentially performed, and data addition and correction are performed.
[0048]
When the calculation processing of the tax adjustment in step S23 is completed, in step S24, the tax rejection report output means 24 separates the tax rejection code data D10S into the slip information (slip number, amount, date of occurrence, etc.) for each tax rejection code. ), A tax rejection report 20R as shown in FIGS. 4 and 5 including display items such as start / end dates, unearned months, unearned amounts, unearned consumption tax amounts, and depreciation years, is displayed on the screen. Then, in response to an input from the operator's keyboard, mouse, or the like, print output or data transfer to another accounting processor, graph output device, or the like is performed as necessary.
[0049]
The worker examines the screen display, the printer output, the processing result of the data processing device that received the data transfer, etc., finds an error, etc., and decides that correction is necessary, so it is necessary to correct it. Enter the appropriate slip number, etc.
[0050]
In step S25, the correction determining means 25 determines whether or not the correction is necessary. If an input indicating that the correction is required is received, in step S26, the input slip number is input by the correction slip searching means 26. Using the search key as a search key, the slip data D10s to be corrected is searched and extracted.
[0051]
In step S27, the form data correcting means 27 corrects the form data D10s retrieved and extracted in step S28 into the input data D10S based on the display of the form data correction screen.
[0052]
After completing the necessary corrections in steps S27 and S28, the process returns to step S24, and the display items based on the corrected slip data D10S are displayed on the screen by the tax rejection report output means 24.
[0053]
At the stage of step S24, the worker examines the screen display, the printer output, the processing result of the data processing device that has received the data transfer, and the like. Input, and if necessary, input instructions for screen display, printer output, and data transfer in the final format.
[0054]
In response to these inputs, necessary screen display, printer output, and data transfer are performed in step S24, and in step S25, if the correction determining unit 25 determines that no correction is necessary, a tax denial report is created. And return.
[0055]
As described above, the accounting processing device of the present embodiment is configured by a computer, and the accounting processing method is realized by a program loaded on the computer. Such a program is recorded on a tangible storage medium such as a disk or a CD-ROM, and is distributed through such a tangible storage medium or a transmission line such as a wired or wireless network.
[0056]
【The invention's effect】
As described above, according to the accounting processing device and the accounting processing method of the present invention, the following effects can be obtained.
[0057]
By using the voucher data in normal financial accounting, you can search for tax rejection voucher data from a huge amount of accounting data just by entering the tax rejection code, and based on the found voucher data, the tax rejection report Can be created. Moreover, it is possible to easily perform the cost classification based on the tax rejection code.
[0058]
Furthermore, by providing the slip data correction means and the tax adjustment calculation processing means, the slip data can be corrected and the necessary tax adjustment calculation processing can be performed, and the necessary taxable income can be calculated efficiently and smoothly. The financial accounting amount can be efficiently adjusted to the taxable income amount.
[0059]
Also, at the time of inputting the slip data, since the tax rejection code and the start date / end date can be input as required, it is possible to avoid a large amount of processing at the time of tax declaration.
[Brief description of the drawings]
FIG. 1 is a diagram showing a configuration of each means of an accounting apparatus according to an embodiment of the present invention.
FIG. 2 is a diagram showing an outline of an accounting process according to the present invention.
FIG. 3 is a flowchart illustrating an example of an accounting method according to the present invention.
FIG. 4 is a flowchart illustrating an example of creating a tax rejection report according to the present invention.
FIG. 5 is a diagram showing an example of a tax denial report.
FIG. 6 is a diagram showing another example of a tax rejection report.
[Explanation of symbols]
DESCRIPTION OF SYMBOLS 1 Accounting processing apparatus 11 Slip data creation means 10F General ledger file 20 Tax rejection report creation means 20R Tax rejection report 21 Tax rejection information input means 22 Tax rejection slip search means 23 Tax adjustment calculation processing means 23A Period related calculation processing means 23B Amortization Related calculation processing means 24 Tax rejection report output means 25 Correction determination means 26 Corrected slip search means D10 Slip data D10S Tax rejection slip data

Claims (8)

In an accounting processing apparatus having a slip data creating means for creating slip data by inputting information of a slip including at least a slip number, an amount and a date of occurrence,
Tax denial information input means for inputting tax denial information including at least a tax denial code in the voucher data,
A tax rejection slip search means for searching for the slip data in which the tax rejection code has been input,
An accounting system provided with a tax rejection report output means for creating and outputting a tax rejection report having at least the slip number, amount, date of occurrence and tax rejection code as essential output items based on the retrieved slip data. Processing equipment. 2. The accounting processing apparatus according to claim 1, further comprising: a slip data correction unit that enables correction of the corresponding slip data by inputting the slip number. In accordance with the tax denied code, select the calculation method of tax adjustment, and, if necessary, input the start date and end date, and enter the depreciation years, The accounting processing device according to claim 1, further comprising: a tax adjustment calculation processing unit configured to calculate at least one or more of the incomplete consumption tax amounts and add the calculated amount to the slip data. The tax adjustment calculation processing means, when the tax rejection code is a code related to the occurrence time, based on the start date and end date, the unearned month, the unearned amount and the unearned consumption tax amount 4. The accounting processing device according to claim 3, further comprising a period-related operation processing means for calculating at least one or more and adding the calculated data to the slip data. The tax adjustment calculation processing means, when the tax rejection code is a code related to depreciation, based on the amortization period, at least one or more of the depreciation years, unearned month, unearned amount and unearned consumption tax amount. The accounting processing apparatus according to claim 3, further comprising a depreciation-related operation processing unit that calculates and adds the calculated deduction data to the slip data. A step of creating slip data by inputting slip information including at least the slip number, amount and date of occurrence;
Inputting tax rejection information including at least a tax rejection code in the voucher data;
A step of retrieving the slip data in which the tax rejection code has been input; and a tax rejection in which at least the slip number, the amount of money, the date of occurrence, and the tax rejection code are required output items based on the retrieved slip data. A step of creating and outputting a report. A program for causing a computer to execute the accounting method according to claim 6. A computer-readable storage medium storing the program according to claim 7.

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