公司财务会计工作内容

公司财务会计工作内容 会计工作流程 一、 出纳岗工作流程 (一)现金收付 1、收现 根据会计岗岗位开具的收据(销售会计开具的发票)收款-检查收据开具的金额正确、大小写是否一致、必须有经手人签名-在收据(发票)上签字并加盖财务结算章-将收据第2联或发票联给交款人-凭记账联登记现金总流水账-登记票据传递登记本上-将记账联同票据登记本传相应岗位签收制证 工资及固定资产岗(水电费、代收款项等等) 管理费用岗(其他应收款等) 销售核算岗(货款) 成本核算岗(加工费、材料款、运输费) 注:(1)原则上只有收到现金才能开具发票，在收到银行存款或下账时需开具收据的，核实收据上已写有“转账”字样，后必须加盖“转账”图章和财务结算章，并登记票据传递登记本后传给相应财务岗位。 (2)随工资发放时代收代扣的款项，由工资及固定资产岗开具收据，可以没有交款人签字。 2、付现 (1)费用报销 网址:www.jietedu.net 审核各会计岗传来的现金付款凭证金额与原始凭证是否一致-----检查并督促领款人必须签名——?据记账凭证金额付款——?在原始凭strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 证上加盖“现金付讫”图章——?登记现金流水账——?将记账凭证及时传主管岗复核 (2)人工费、福利费发放 凭人力资源部开具的支出证明单付款(包括车间工资差额、需以现金形式发放的兑现、奖金等款项)——?在支出证明单上加盖“现金付讫”图章——?登记现金流水账——?登记票据传递登记本——?将支出证明单连同票据传递登记本传工资福利岗签收制证 3、现金存取及保管 每天上午按用款 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 开具现金支票(或凭建行存折)提取现金——?安全妥善保管现金、准确支付现金——?及时盘点现金——?下午3:30视库存现金余额送存银行 注:(1)下午下班后，现金库存应在限额内。 (2)从银行提取现金以及将现金送存银行时都须通知保安人员随从，注意保密，确保资金安全。 4、管理现金日记账，做到日清月结，并及时与微机账核对余额。 (二)银行存款收付 1、银收 (1)收货款整理销售会计传来支票、汇票?核查和补填进账单?上午上班时交主管岗背书?送交司机进账及取回单——?整理从银行拿回的回款单据——?将第一联与回执粘贴在一起——?在微机中编制回款登记表并共享—?打印—?将回款登记表连同回款单传销售会计 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio (2)其他项目收款 收到除货款以外项目的支票、汇票——?填写进账单——?进账——?回单——?登记票据传递登记本——?相关岗位 (3)贷款 收到银行贷款上账回单——?登记票据传递登记本——?传管理费用岗位 2、银付 (1)日常性业务款项 根据付款审批单(计划内费用经相关岗位审核，计划内10万元以上或计划外费用经财务部长或财务总监审核)审核调节表中无该部门前期未报账款项——?开具支票(汇票、电汇)——?登记支票使用登记本——?将支票、汇票存根粘贴到付款审批单上(无存根的注明支票号及银行名称)——?加盖“转账”图章——?登记单据传递登记本——?传相关岗位制证 ——?材料核算岗(材料采购) ——?成本核算岗(外协加工、车间质保费用) ——?管理费用岗(管理部门用款) ——?销售费用岗(销售部门用款) ——?工资福利岗(工资兑现、福利) ——?及固定资产岗(GMP部门费用、固定资产购建) 注:(1)开出的支票应填写完整，禁止签发空白金额、空白收款单位的支票。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio (2)开出的支票(汇票、电汇)收款单位名称应与 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 、发票一致。 (3)有前期未报账款项的个人及所在部门，一律不办理付款业务。 (2)打卡工资 根据工资岗位开具的付款审批单(经财务部长签字)开具支票——?填写进账单——?连同工资盘交司机送南湖建行——?登记支票使用登记本——?将支票存根粘贴到付款审批单上——?加盖“转账”图章——?登记单据传递登记本——?工资福利岗 注:(1)每月根据工资发放时间提前2天将工资所需款调入南湖建行，并按时从工行将工资款划入首义招行。 (2)打卡工资的支票须于工资发放日前1天连同工资盘送达银行。 (3)业务员兑现 凭销售会计传来的付款审批单(经财务部长签字)开具支票——?填写进账单——?交司机送银行倒进账——?登记支票使用登记本——?将支票存根粘贴到付款审批单上——?加盖“转账”图章——?登记单据传递登记本——?工资福利岗 (4)还贷及银行结算 收到银行贷款还款凭证及手续费结算凭证——?登记单据传递登记本——?传管理费用岗 (5)交税 ?完税 收到税务岗位传来的税票(附付款审批单)——?填写划款行银行账号及进单 ? 进税卡 凭税务岗填写的付款审批——?开具支票——?填写进账strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 单 ——?交司机送银行进账——?凭回单及支票存根登记支票使用登记本——?传税务岗位编制凭证 ?从税卡交税 收到税务岗传来的完税票和税卡划款凭条——?登记支票使用登记本——?传税务岗位编制凭证 (6)及时将各银行对账单交内审岗编制银行调节表，对调节表上挂账及时进行清理和查询，责成相关岗位进行下账处理。 3、根据银行收付情况统计各银行资金余额，随时掌握各银行存款余额，避免空头。 4、熟练掌握公司各银行户头(单位名称、开户银行名称、银行账号)。 (三)工作要求 1、 熟悉公司各类财务 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 。 2、 了解财务部各岗位工作内容，做好与各岗位的衔接工作。 3、 准确收付现金，妥善保管现金及有价证券，保证资金安全。 4、 坚持每天盘点现金，及时核对现金日记账，做到日清月结。 5、 随时掌握各银行户头余额，禁止签发空头支票。 6、 树立良好的窗口形象。 二、销售费用岗工作流程 (一)部门日常费用 审核原始凭证完整、合法、金额正确——?审核并更正原始凭证按规范粘贴和折叠——?审核审批手续是否完备——?审核部门费用支出进度(如超计划额度，可拒绝报销)——?编制记账凭证 借:营业费用—相关明细科目(部门专项) strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 贷:现金/银行存款/其他应收款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 注:(1)非工资性费用支出原则上须取得税务局监制的发票或收据，填写规范，大小写一致，无涂改痕迹，增值税票须严格遵守填写规范。 (2)保证凭证及附件左上角整齐，附件长宽折叠以记账凭证大小为度，不能带有订书钉。 (3)费用审核依据《2001年费用控制办法》、《差旅费开支范围及 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 》、《通讯费管理办法》等，其要点有:计划额度内费用须经部门负责人、分管领导、财务部长审批;计划外费用须有总经理批示的报告;市内交通费、通讯费须经总经办登记;固定资产须经行政事务部登记;差旅费须附审批后的行程安排表，招待费须附经审批的招待费用明细表。 (4)准确使用明细科目(见科目表)，正确选取专项。 (5)报销人有前期欠款时，报销费用一律先冲抵欠款，在编制凭证时须附管理费用岗开具的还款收据。 (6)支取现金的凭证编制完毕，若遇出纳无现金时，应暂时保存记账凭证，待出纳取回现金时通知领款。 (二)办事处费用 1、日常费用 审核原始凭证完整、合法、金额正确——?审核原始凭证粘贴规范——?审核审批手续是否完备——?编制记账凭证 借:营业费用——相关明细科目(部门专项) strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 贷:现金/银行存款/其他应收款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 2、购置固定资产 审核是否附申请报告——?审核发票合法——?审核是否有行政事务部开具的固定资产调拨单——?审核审批手续是否完备——?编制记账凭证 借:固定资产——相关明细科目 贷:现金 ——?传出纳岗 注:(1)办事处购置生活、办公用品，使用年限超过一年且单位价值在1000元以上，须到行政事务部办理固定资产登记手续。 (2)记账凭证摘要栏须注明固定资产名称、办事处。 3、房租、仓租 审核是否附租赁合同——?审核是否附合法收据——?审核签字手续是否完备——?编制记账凭证 借:营业费用——房租\仓租\区域房租(部门专项) 贷:现金 ——?传出纳岗 4、运费 审核运输发票合法，金额正确——?审核无抵扣联、且运费金额超出100元以上运输发票附在同一张支出证明单上(以别针或回形夹住，无需粘贴和复印)—?审核审批手续是否完备——?编制记账凭证 借:营业费用——运费—市外运费\市内运费 (部门专项) 应交税金——应交增值税—进项税 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 贷:现金 ——?传出纳岗 注:(1)计算抵扣金额以运费金额作为基数，不包括包装费、装卸费、保险费、力资费等附加费。 (2)抵扣联或准予抵扣进项税的运输发票上须标注凭证号和抵扣金额。 5、途损 审核途损合法依据、途损报告——?审核签字手续完整——?编制记账凭证 借:营业费用——途损(专项) 贷:应收账款 注:(1)途损须取得客户单位或运输单位出具的有效证明。 (2)途损报告须经办事处主任、销售部长、分管领导签字，财务部长审批。 (3)途损金额直接开具收据冲减对应客户应收账款，不允许提取现金，账务处理上可以“现金”科目过渡。 6、高开冲红 审核是否附高开冲红表——?审核是否附合法收据——?审核是否有销售会计审核签名——?审核审批手续是否完备——?编制记账付款凭证 借:营业费用——高开冲红 贷:银行存款\现金 ——?传出纳岗 注:(1)冲红、返利原则上须以银行存款支付给客户单位，或抵减客strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 户单位应收账款，确需以现金支付，须经分管领导批准，并在支出证明单上注有“现金”字样。 (2)以冲红、返利抵减客户单位应收账款，须由销售核算岗开具收据，由于业务系统核算需要，应收账款与冲红、返利分开核算，以现金科目相联系。 7、返利 审核是否附协议——?审核是否附合法收据——?审核是否有销售会计审核签名——?审核审批手续是否完备——?编制记账凭证 借:营业费用——宣传费—现款返利\品种返利\年终返利(部门专项) 贷:银行存款\现金 ——?传出纳岗 8、赞助费 审核是否附申请报告——?审核是否附合法收据——?审核审批手续是否完备——?编制记账凭证 借:营业费用——宣传费—赞助费(部门专项) 贷:银行存款\现金 ——?传出纳岗 注:(1)办事处费用报销，原始凭证须分类规范粘贴。 (2)各项非工资性费用支出原则上须取得合法原始凭证，如不能取得合法原始凭证一律按20%代扣个人所得税。 (3)审核具体依据《2001年费用控制办法》、《差旅费开支范围及标准》、《通讯费管理办法》、《2001年销售政策》等。 (4)报销人有前期欠款时，报销费用一律先冲抵欠款，由管理费用岗开具还款收据。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio (5)以货款冲抵返利款时，以销售会计审核金额记费用，以对方开具收据金额记应收账款，差额由经办人补足。 (三)广告费用 1、审核月度资金计划 每月28日根据预付账款、策划部广告投入付款计划及广告合同的执行情况——? 审核策划部下月资金使用计划——?汇总资金计划——?报财务部长审批 2、审核付款 (1)根据月度资金计划核查付款项目——?审核广告合同、发票、照片等——?审核“付款审批单”审批手续是否完备——?登记资金计划——?出纳岗付款 (2)签收出纳岗传来的“付款审批单”及银行付款凭证等——?编制记账凭证 借:预付账款 贷:银行存款 ——?在相应的广告合同上登记付款金额、日期及凭证编号——?传主管岗复核 注:(1)首次付款时，需留存一份合同复印件。 (2)付款金额计划内10万元以下的，直接传出纳岗付款，计划内10万元以上或计划外款项须经财务部长或财务总监批准。 (3) 支付广告款时须凭发票，并审核第(4)项下列附件后方右办理，即编制凭证，除发票开出有困难的预付款除外。 (4)媒体广告须审核发票、报样及监播单等;户外广告(车体、墙strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 体、广告牌等)须审核发票照片等;宣传品、礼品须审核发票、入库单等。 3、费用报账 (1)媒体及宣传品 审核策划部相关岗位传来的发票(媒体广告) 审核策划部相关岗位传来的发票附收料单(宣传品)——?审核审批手续是否完备——?对照合同进行编制记账凭证 借:营业费用——媒体\宣传品(部门专项) 贷:预付账款 ——?在合同上登记发票金额、收受日期及凭证编号——?分品种登记手工账——?传主管岗审核 注:(1)根据预付账款余额及合同执行情况及时督促策划部报账，每月与策划部相关岗位核对各客户账簿余额。 (2)媒体广告包括电台、报纸、车体、墙体、广告牌、条幅等;宣传品包括宣传品、礼品的设计、制作、发送等费用。 (3)收到发票时与策划部相关岗位一同确认广告费用归属办事处，不能明确分配到办事处及企业形象宣传广告归入策划部，以便于投入产出分析。 (4)收到发票时与策划部相关岗位一同确认广告费用归属何产品品种，不能明确分配到具体品种及企业形象宣传广告单列，并登记手工账，以便于投入产出分析。 (5)宣传品入库时费用全额计入策划部，部门或办事处领用时冲减策划部费用。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio (2)宣传品发出 审核宣传品仓库明细账——?审核仓库传来的当月宣传品领用汇总表和领料单——?编制记账凭证 借:营业费用——广告费用—宣传品(部门专项) ——招待费(部门专项) 管理费用——招待(部门专项) 贷:营业费用——宣传品(策划部) 〈红字金额〉 ——?传主管岗复核 (3)推广会 审核推广会申请报告及照片等相关材料——?审核原始凭证完整、合法性——?审核审批手续是否完备——?编制记账凭证 借:营业费用—推广会(部门专项) 贷:现金/其他应收款 ——?分品种登记手工账——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 注:(1)审核推广会费用时，应查询是否为办事处借款支出，若为借款，则通知管理费用岗开具还款收据，冲抵欠款。 (四)管理性工作 1、每月10日根据部门费用计划额度出具费用通报，并提请超支或有超支迹象的部门注意。 2、每季度结束后15天出具费用分析报告，能为公司费用管理控制提出合理化建议。 3、每季度结束后15天出具产品投入产出分析报告。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 4、每季度提供需监测的广告明细 5、积极参与公司广告招标和对广告价格检查。 6、加强对预付账款的管理，勤于督促报账，及时清理广告挂账。 7、参与制定和完善公司费用控制办法。 8、参与年度费用控制计划的制定。 (五)工作要求 1、熟悉公司各类财务管理制度。 2、了解财务部各岗位工作内容，做好与各 第二部分 公司会计制度 一、总则 1.会计年度自公历1月1日起至12月31日止。 2.会计核算以公司发生的各项经济业务为对象，记录和反映公司本身的各项经营活动。 3.会计核算以公司持续、正常的经营活动为前提。 4.会计核算划分会计期间，分期结算账目和编制会计报表。会计期间分为年度、半年度、季度和月度。年度、半年度、季度和月度均按公历起讫日期确定。半年度、季度和月度均称为会计中期。本制度所称的期末和定期，是指月末、季末、半年末和年末。 5.会计核算以人民币为记账本位币。 6.会计记账采用借贷记账法。 7.会计记录的文字使用中文。 8.会计核算以实际发生的经济业务为依据，如实反映财务状况和经营strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 成果。 9.会计信息符合国家宏观经济管理的要求,满足有关各方了解公司财务状况和经营成果的需要，满足公司加强内部经营管理的需要。 10.会计核算按照规定的会计处理方法进行，会计指标口径一致、相互可比。 11.会计处理方法前后各期一致，不得随意变更。如确有必要变更，将变更的情况、变更的原因及其对公司财务状况和经营成果的影响，在财务报告中说明。 12.会计核算及时进行。 13.会计记录和会计报表清晰明了，便于理解和利用。 14.会计核算以权责发生制为基础。 15.收入与其相关的成本、费用相互配比。 16.会计核算遵循谨慎原则的要求，合理核算可能发生的损失和费用。 17.各项财产物资按取得时的实际成本计价。物价变动时，除国家另有规定者外，不得调整其账面价值。 18.会计核算合理划分收益性支出与资本性支出。凡支出的效益仅与本会计年度相关的，作为收益性支出;凡支出的效益与几个会计年度相关的，作为资本性支出。 19.财务报告全面反映公司的财务状况和经营成果。对于重要的经济业务，单独反映。 二、资 产 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 20.资产是公司拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。 21.资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。 22.流动资产是指可以在一年或者超过一年的一个营业周期内变现或者耗用的资产，包括现金及各种存款、短期投资、应收及预付款项、存货等。 23.现金及各种存款按照实际收入和支出数记账。 24.短期投资是指各种能够随时变现、持有时间不超过一年的有价证券以及不超过一年的其他投资。有价证券应按取得时的实际成本记账。当期的有价证券收益，以及有价证券转让所取得的收入与账面成本的差额，计入当期损益。短期投资以账面余额在会计报表中列示。 25.应收及预付款项包括:应收票据、应收账款、其他应收款、预付货款、待摊费用等。应收及预付款项按实际发生额记账。应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款项及时清算、催收，定期与对方对账核实。经确认无法收回的应收账款，作为坏账损失，计入当期损益。待摊费用按受益期分摊，未摊销余额在会计报表中单独列示。 26.存货是指公司在经营过程中为销售或者耗用而储存的各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。各种存货按取得时的实际成本核算。各种存货发出时，使用加权平均法确定其实际成本。各种存货定期进行清查盘点。strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 对于发生的盘盈、盘亏以及过时、变质、毁损等需要报废的，及时进行处理，计入当期损益。各种存货在会计报表中以实际成本列示。 27.长期投资是指不准备在一年内变现的投资，包括股票投资、债券投资和其他投资。长期投资在会计报表中分项列示。一年内到期的长期投资，在流动资产下单列项目反映。 28.固定资产是指使用年限在一年以上，单位价值在2000元以上，并在使用过程中保持原来物质形态的资产，包括房屋及建筑物、机器设备、运输设备、工具器具等。固定资产按取得时的实际成本记账。在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用，计入固定资产价值;在此之后发生的借款利息和有关费用及外币借款的汇兑差额，计入当期损益。固定资产折旧根据固定资产原值、预计净残值、预计使用年限，采用年限平均法计算。固定资产的原值、累计折旧和净值，在会计报表中分别列示。为购建固定资产或者对固定资产进行更新改造发生的实际支出，在会计报表中单独列示。固定资产定期进行清查盘点，对于固定资产盘盈、盘亏的净值以及报废清理所发生的净损失计入当期损益。 29.无形资产是指公司长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。购入的无形资产，按实际成本记账;接受投资取得的无形资产，按照评估确认或者合同约定的价格记账;自行开发的无形资产，按开发过程中实际发生的支出数记账。各种无形资产在受益期内分期平均摊销，未摊strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 销余额在会计报表中列示。 30.递延资产是指不能全部计入当年损益，在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。公司在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，作为开办费入账。开办费在公司开始经营以后的一定年限内分期平均摊销。租入固定资产改良支出在租赁期内平均摊销。各种递延资产的未摊销余额在会计报表中列示。 31.其他资产是指除以上各项目以外的资产。 三、负债 32.负债是公司所承担的能以货币计量、需以资产或劳务偿付的债务。 33.负债分为流动负债和长期负债。 34.流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付账款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。各项流动负债按实际发生数额记账。负债已经发生而数额需要预计确定的，合理预计，待实际数额确定后，进行调整。流动负债的余额在会计报表中分项列示。 35.长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券、长期应付款项等。将于一年内到期偿还的长期负债。在流动负债下单列项目反映。 四、所有者权益 36.所有者权益是公司投资人对公司净资产的所有权，包括公司投资strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 人对公司的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。 37.投入资本是投资者实际投入公司经营活动的各种财产物资。投入资本按实际投资数额入账。 38.资本公积金包括股本溢价、法定财产重估增值、接受捐赠的资产价值等。 39.盈余公积金是指按照国家有关规定从利润中提取的公积金。盈余公积金按实际提取数记账。 40.未分配利润是公司留于以后年度分配的利润或待分配利润。 41.投入资本、资本公积金、盈余公积金和未分配利润的各个项目，在会计报表中分项列示。如有未弥补亏损，应作为所有者权益的减项反映。 五、收入 42(收入是公司在销售商品或者提供劳务等经营业务中实现的营业收入。包括基本业务收入和其他业务收入。 43.公司合理确认营业收入的实现，并将已实现的收入按时入账。公司在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入。 44.销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记账。 六、费用 45.费用是公司在经营过程中发生的各项耗费。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 46.直接为提供劳务等发生的直接人工、直接材料、商品进价和其他直接费用，直接计入经营成本;发生的各项间接费用，按一定标准分配计入经营成本。 47.公司行政管理部门为组织和管理经营活动而发生的管理费用和财务费用，为销售和提供劳务而发生的进货费用、销售费用，作为期间费用，直接计入当期损益。 48.本期支付应由本期和以后各期负担的费用，按一定标准分配计入本期和以后各期。本期尚未支付但应由本期负担的费用，预提计入本期。 49.成本计算一般按月进行。 50.公司按实际发生额核算费用和成本。采用定额成本或者计划成本方法的，合理计算成本差异，月终编制会计报表时，调整为实际成本。 51.公司正确、及时地结转当期损益。 七、利润 52.利润是公司在一定期间的经营成果，包括营业利润、投资净收益和营业外收支净额。 53.公司发生亏损，按规定的程序弥补。 54.利润的构成和利润分配的各个项目，在会计报表中分项列示。 八、财务报告 55.财务报告是反映公司财务状况和经营成果的书面文件，包括资产负债表、损益表、现金流量表、附表及会计报表附注和财务情况说明strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 书。 56.资产负债表是反映公司在某一特定日期财务状况的报表。 57.损益表是反映公司在一定期间的经营成果及其分配情况的报表。 58.现金流量表是反映在一定会计期间现金收入和支出情况的会计报表。 59.会计报表可以根据需要，采用前后期对比方式编列。采取前后期对比方式编列的，上期的项目分类和内容与本期不一致的，将上期数按本期项目和内容，调整有关数字。 60.会计报表根据登记完整、核对无误的账簿记录和其他有关资料编制，做到数字真实、计算准确、内容完整、报送及时。 61.公司对外投资如占被投资公司资本总额半数以上，或者实质上拥有被投资公司控制权的，编制合并会计报表。 62.会计报表附注是为帮助理解会计报表的内容而对报表的有关项目等所作的解释，其内容主要包括:所采用的主要会计处理方法;会计处理方法的变更情况、变更原因以及对财务状况和经营成果的影响;非经常性项目的说明;会计报表中有关重要项目的明细资料;其他有助于理解和分析报表需要说明的事项。 二、 管理费用岗工作流程 (一)部门日常费用 审核原始凭证完整、合法、金额正确——?审核并更正原始凭证按规范粘贴和折叠——?审核审批手续是否完备——?审核部门费用支出strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 进度(如超季度计划除分管领导审批后，还须报总经理审批;如超年度计划额度，可拒绝报销)——?编制记账凭证 借:管理费用—相关明细科目(部门专项) 贷:现金/银行存款/其他应收款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核。 注:(1)非工资性费用支出须取得税务局监制的发票或收据，填写规范，大小写一致，无涂改痕迹，增值税票须严格遵守填写规范。 (2)保证凭证及附件左上角整齐，附件长宽折叠以记账凭证大小为度，不能带有订书钉。 (3)费用审核依据《2001年费用控制办法》、《差旅费开支范围及标准》、《通讯费管理办法》等，其要点有:计划额度内费用须经部门负责人、分管领导、财务部长审批;计划外费用须有总经理批示的报告;市内交通费、通讯费须经总经办登记;招聘费用须有人力资源部部长审核;差旅费须附审批后的行程安排表，招待费须附经审批的招待费用明细表。 (4)准确使用明细科目(见科目表)，正确选取专项。 (5)支取现金的凭证编制完毕，若遇出纳无现金时，应暂时保存记账凭证，待出纳取回现金时通知领款。 (6)报销人有前期欠款时，报销费用一律先冲抵欠款。 (二)资金付出 1、审核月度资金计划 每月28日根据年度费用计划、相关往来账及合同——? 审核管理部strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 门下月资金使用计划——?汇总资金计划——?报财务部长审批 注:研究开发中心的合同执行费、行政事务部维修购置费、人力资源部大型培训费、财务部税款及利息支出、党群部群团活动费等预见性较强的专项费用，需在月度资金计划中报出。 2、审核付款及报账 (1)根据月度资金计划核查付款项目——?审核“付款审批单”审批手续是否完备——?登记资金计划——?出纳岗付款 注:付款金额计划内10万元以下的，直接传出纳岗付款，计划内10万元以上或计划外款项须经财务部长或财务总监批准。 (2)签收出纳岗传来的“付款审批单”及银行付款凭证(或附发票)——?收受管理部门相关人员交来的发票——?审核发票上的审批手续是否完备——?审核银行票据存根上是否有领用或收款人签字——?编制记账凭证 借:管理费用——相关明细科目 贷:银行存款 ——?传主管岗复核 注:(1)付款时除预付款项或临时外出采购的外，须凭发票。 (2)款项付出后，督促支票一星期内报账，汇票两星期内报账。 (三)特殊费用核算 1、办公用品入库与领用 (1)入库:审核支票存根与发票对应——?审核发票金额、数量是否与入库单一致——?编制记账凭证 借:低值易耗品---办公用品库 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 贷:银行存款或现金 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 (2)领用:月末审核办公用品明细账——?审核办公用品库传来的领用汇总表——?编制办公用品领用凭证 借:管理费用 /营业费用——办公用品(部门专项) ----清洁费 贷:低值易耗品——办公用品库 ——?传主管岗复核 注:(1)办公用品由行政事务部按部门上报计划，控制T•Y购进，办理入库手续，由各部门按月领用。 (2)年末组织对办公用品进行盘点。 2、修理费 (1)汽车维修 审核车队核算员传来的车辆运行费用——?审核车队核算员辅助账并签章——?编制记账凭证 借:管理费用——修理费—相关明细科目 贷:现金/银行存款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 注:若已通过银行付出款项，应将支票存根与出纳传来的付款审批单匹配。 (2)零星维修 根据行政事务部传来的修理发票——?审核发票是否注明修理项目及承担部门(如有承担部门，须部门负责人签字认可)——?编制记strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 账凭证 借:管理费用/制造费用——修理费—相关明细科目 贷:现金/银行存款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 注:(1)考虑到由行政事务T•Y组织的厂房设施维修，由行政事务部T•Y结算，故维修也可能涉及管理费用以外的制造费用等。 (3)维修物资 ?入库:审核支票存根与发票对应——?审核发票金额、数量是否与入库单一致——?编制记账凭证 借:工程物资——专用材料—维修材料 贷:银行存款或现金 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 ?领用:每季度末审核维修物资明细账——?审核仓库传来的领用汇总表——?编制维修物资领用凭证 借:管理费用 /制造费用——修理费(相关明细科目) 贷:工程物资——专用材料—维修材料 ——?传主管岗复核 注:(1)维修物资指由行政事务部根据修理需要购入的木材等，供木工房零星领出应用。 (2)审核具体依据《工程维修物资核算管理办法》。 (3)年末组织对维修物资进行盘点。 3、研究开发费 审核产品开发中心传来的发票——?编制记账凭证 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 借:管理费用——研究开发费 贷:现金/银行存款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核 注:(1)若已通过银行付出款项，应将支票存根与出纳传来的付款审批单匹配。 (2)研究开发费包括产品开发中心购买检验实验工具器具(按固定资产管理的除外)、实验药材、实验费用、临床费用、中药品种保护费等。 4、无形资产摊销 月末摊销无形资产——?编制记账凭证 借:管理费用——无形资产摊销 贷:无形资产 ——?传主管岗复核 注:无形资产按10年摊销，每月摊销金额=原值/(10*12) (四)财务费用 签收出纳岗传递来的利息收入、利息支出、手续费结算单——?登记资金计划——?编制记账凭证 借:财务费用——相关明细科目 贷:银行存款 ——?传主管岗复核 注:根据利息支出时间、金额及时向出纳查询余额是否足够支付利息，提醒出纳及时划转资金保证付息。 (五)贷款、还款 签收出纳传来的银行贷款上账凭证或还款凭证——?登记贷款期限、strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 还款日期、利率——?编制记账凭证 借:银行存款 借:短期借款 贷:短期借款 贷:银行存款 ——?传主管岗复核 注:(1)凭证摘要栏须注明贷款起止日期、利率。 (2)根据还款时间、金额编入财务部月度资金计划中，及时提醒财务部长安排还贷资金。 (六)其他应收款核算及管理 1、借款:审核是否还清前欠款——?审核借款额度——?登记还款时间——?编制记账凭证 借:其他应收款 贷:现金 ——?出纳岗 注:(1)前欠不清者，拒绝再借。 (2)摘要栏中须注明借款用途、还款日期。 2、还款:开具还款收据——?传出纳岗收款——?根据出纳岗收款签字后的收据第三联编制记账凭证 借:现金 贷:其他应收款 ——?出纳岗 3、清理、催收: (1)直接从借款人报销费用中扣还，并及时将欠款人名单通知其他岗位。 (2)月末倒数第2天清理各部门人员借款情况——?编制“部门借款情况明细表”(列明借款人、借款金额、是否逾期)——?下发各strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 部门提醒借款人归还——?截至5日到期仍有未还款者——?编制“扣款明细表”(列明应扣款人、本月扣款金额)——?通知工资福利岗从借款人工资中扣除(如涉及销售人员扣款，传递给销售会计予以扣款) 注:欠款逾期未还者，报销费用款一律先冲减欠款。 (七)管理性工作 1、每月10日根据部门费用计划额度出具费用通报，下发至各部门负责人，并提请超支或有超支迹象的部门注意。 2、每季度结束后15天出具费用分析报告，能为公司费用管理控制提出合理化建议。 3、参与制定和完善公司费用控制办法。 4、参与年度费用控制计划的制定。 5、及时清理催收其他应收款项。 6、参与制定和完善公司其他应收款管理办法。 7、定期、不定期审核办公用品库、工程物资库账簿，保持账实相符。 (八)工作要求 1、熟悉公司费用管理办法、财务制度、资金使用办法等相关制度。 2、了解财务部各岗位工作内容，做好与各岗位的衔接工作。 3、工作目标明确，责任心强，树立良好的部门形象。 四、固定资产核算岗工作流程 (一)固定资产 1、 购进 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 审核付款——?督促报账——?审核发票和固定资产调拨单——?查询已付款情况——?编制凭证 借:固定资产 贷:银行存款/预付账款 ——?传主管岗核 注:(1)款项付出应严格遵守《资金付出管理办法》。 (2)根据合同及付款情况及时督促相关部门办理报账手续。 (3)购进固定后须凭发票、验收单办理固定资产调拨手续，具体为生产用固定资产由生产部负责，非生产用固定资产由行政事务部负责。 (4)固定资产入账时，记账凭证摘要栏须注明固定资产名称、型号及使用部门。 (5)固定资产在各车间、部门之间调拨应进行账务处理，以便加强对固定资产的管理和准确提取折旧。 2、提取折旧 根据固定资产明细账查询上月新增或减少固定资产——?对应固定资产原值及公司使用的折旧政策计算增减变动的累计折旧——?编制折旧计算表——?编制记账凭证 借:管理费用/制造费用/营业费用——累计折旧 贷:累计折旧——相关明细科目 ——?传主管岗复核 注:(1)年初根据固定资产明细表计算各部门、各类资产每月应提折旧金额，每月根据固定资产增减变动情况及时调整，编制折旧计算表。 (2)固定资产折旧采取按个别资产进行计算，分部门、分类别汇总strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 提取。 (3)月度提取累计折旧金额发生变动时应将提取折旧的依据应传递一份给各车间核算员，由车间核算员对应固定资产清单核实固定资产的存在及折旧提取的准确性。 (4)年末根据固定资产明细表计算全年折旧，冲回由于净值低于全年应提折旧的个别资产多提折旧，并确定下一年度提取折旧的基数。 3、固定资产清理 (1)盘点 年中、年末组织行政事务部、生产部相关人员进行固定资产盘点——?整理固定资产明细表——?出具盘点报告 注:(1)针对盘点过程中出现的固定资产盘盈盘亏情况应及时上报，督促相关部门进行处置。 ?盘盈 借:固定资产 ?盘亏 借:营业外支出 贷:累计折旧 累计折旧 营业外收入 贷:固定资产 (2)清理报废 定期组织行政事务部及生产部对固定资产进行核查——?督促处置已报废及长期闲置的固定资产——?核实报废或长期闲置的固定资产原值、已使用年限及折旧提取情况——?审核固定资产清理转出报告——?编制记账凭证 ?注销固定资产 借:固定资产清理 累计折旧(已提折旧) strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 贷:固定资产(原值) ?收到清理收入 借:现金/银行存款 贷:固定资产清理 ?支出清理费用 借:固定资产清理 贷:现金/银行存款 ?结转净损益 借:固定资产清理(账面余额) 贷:营业外收入 或 借:营业外支出 贷:固定资产清理(账面余额) ——?传主管岗复核 (二)在建工程 1、GMP部门日常费用 审核原始凭证完整、合法、金额正确——?审核并更正原始凭证按规范粘贴和折叠——?审核审批手续是否完备——?审核部门费用支出进度(如超计划额度，可拒绝报销)——?编制记账凭证 借:更改工程——GMP—相关明细 贷:现金/银行存款/其他应收款 ——?涉及现金的凭证传出纳岗，不涉及现金的凭证传主管岗复核。 注:(1)核算属于GMP项目，但不能明确到具体项目的费用。 (2)为便于费用统计分析记账凭证摘要栏须注明费用名称。 (3)非工资性费用支出须取得税务局监制的发票或收据，填写规范，大小写一致，无涂改痕迹，增值税票须严格遵守填写规范。 (4)保证凭证及附件左上角整齐，附件长宽折叠以记账凭证大小为strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 度，不能带有订书钉。 (5)费用审核依据《2001年费用控制办法》、《差旅费开支范围及标准》、《通讯费管理办法》等，其要点有:计划额度内费用须经部门负责人、分管领导、财务部长审批;计划外费用须有总经理批示的报告;市内交通费、通讯费须经总经办登记;招聘费用须有人力资源部部长审核;差旅费须附审批后的行程安排表，招待费须附经审批的招待费用明细表。 (6)支取现金的凭证编制完毕，若遇出纳无现金时，应暂时保存记账凭证，待出纳取回现金时通知领款。 (7)报销人有前期欠款时，报销费用一律先冲抵欠款，由管理费用岗开具还款收据。 2、在建工程核算 (1)工程立项 凡工程项目确定——?向相关部门索取核准后的立项报告及工程预算——?设立明细科目 (2)工程招标 阅读招标文件——?开具投标保证金收据并制证——?参与议标、评标、定标——?参与合同条款的订立——?保留合同复印件 ?收到投标保证金时: 借:现金 贷:其他应付款——投标保证金 ? 退还时: strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 借:其他应付款——投标保证金 在建工程相关科目〈红字〉(收中标单位投标保证金) 贷:现金 (3)支付工程款 ?审核月度资金计划 每月28日核查工程合同及在建工程款项付出情况——? 审核GMP等部门报出的工程项目资金月度计划——?汇总资金计划——?报财务部长审批 ?款项付出及报账 ?、根据月度资金计划核查付款项目——?审核工程合同、进度款收据或发票等——?审核“付款审批单”审批手续是否完备——?登记资金计划——?出纳岗付款 ?、签收出纳岗传来的“付款审批单”及银行付款凭证等——?编制记账凭证 借:基建工程——工程名称—建筑工程—客户单位 —安装工程—客户单位 —在安装设备—设备 —待摊基建费用支出—其他(一次性费用) —客户单位(与客户签有合同) 更改工程——工程名称—技术改造—客户单位 —装饰装修—客户单位 —待摊基建费用支出—其他(一次性费用) strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio —客户单位(与客户签有合同) 大修理工程——工程名称—客户单位 —待摊改造费用支出—其他(一次性费用) —客户单位(与客户签有合同) 工程物资——工程名称—客户单位(购置设备预付款) 贷:银行存款 ——?传主管岗复核 ?、收到工程项目中购置单个设备的全额发票——?编制记账凭证 借:基建工程——在安装设备—设备 贷:工程物资——工程名称—客户单位 ——?传主管岗复核 注:(1)付出款项时须凭收据或发票，账务处理具体依据《基建工程核算管理办法》。 (2)付款款项为计划内且在10万元以下的，直接传出纳岗付款，计划内10万元以上或计划外款项须经财务部长或财务总监批准。 (3)支付尾款时须取得全额发票，发票金额作为工程支出，质保金在其他应收款中核算，并在摘要中注明工程名称。 (4)收到发票转入在安装设备时，摘要栏中须注明设备名称、型号等。 (4)转入固定资产 清查完工工程的各项支出——?组织完工工程审计——?编制工程明细表——?分摊待摊基建费用支出——?向相关部门提供峻工决算表——?审查固定资产调拨单——?编制记账凭证 借:固定资产 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 贷:基建工程/更改工程/大修理工程 ——?传主管岗复核 (四)管理性工作 1、每月5日根据GMP部门费用计划额度出具费用通报，并提请注意超支或有超支迹象。 2、年末组织固定资产盘点工作。 3、不定期进行固定资产盘查工作。 4、参与制定和完善公司固定资产核算管理办法。 5、加强对预付账款——设备、在建工程账务的管理，勤于督促报账，及时清理工程支出挂账。 6、参与制定和完善公司基础建设核算管理办法。 (五)工作要求 1、熟悉公司各类财务管理制度。 2、了解财务部各岗位工作内容，做好与各岗位的衔接工作。 3、工作目标明确，责任心强，树立良好的部门形象。 五、材料审核岗工作流程 (一)材料采购报账 根据应付账款余额及收料单第?联督促采购员报账——?审核签收采购员传来的采购发票、运费发票及收料单(?采购报账正联?采购报账副联)——?编制记账凭证并取下第?联副联留作配单用 借:原材料/包装物/低值易耗品—各二级科目 应交税金——应交增值税(进项税额) 贷:应付账款——客户单位 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio ——?将可以抵扣的发票抵扣联注明凭证号后抽出——?传主管岗复核 注:(1)采购发票必须真实、合法、有效，原则上须取得增值税专用发票。 (2)取得的增值税专用发票严格遵守填写规范。 (3)运杂费须以收料单的形式与材料合计或单独计入相应材料价款中。 (4)100元以上运输专用发票须按运费金额(不包括包装费、力资费、装卸费、保险费等)7%计算进项税，扣税后的运费计入采购成本中。 (5)收料单填写须规范完整，且“收料仓库”栏的填写与材料所属账本名称一致，收料单数量、金额与发票必须一致。 (6)根据最新原辅料招标结果审查招标材料采购价格的执行情况，关注价格的波动情况，按季提供采购价格执行情况分析报告。 (7)记账凭证摘要栏须注明材料名称及数量，并正确选取明细科目，注意区别同科目中相近客户名称、相同客户名称位于不同的科目中。 (二)采购付款 1、审核月度资金计划 根据下月生产计划、采购计划、客户单位应付账款余额、原材料入库、发票所到时间等相关情况审核生产部下月资金使用计划——?汇总资金计划——?报财务部长审批 2、审核付款 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio (1)根据月度资金计划审查付款项目——?审核“付款审批单”审批手续是否完备——?登记资金计划并签字——?传出纳岗付款——?月末统计本月资金计划使用情况——?同下月资金计划一同报财务部长 (2)签收出纳岗传来的“付款审批单”及银行付款凭证——?编制记账凭证 借:应付账款——客户单位 贷:银行存款 ——?传主管岗复核 注:(1)付款金额计划内10万元以下的，直接传出纳岗付款，计划内10万元以上或计划外款项须经财务部长或财务总监批准。 (2)付款时注意审核收款单位、材料供应单位、发票开具单位三者应一致。 (3)有连续业务的客户单位应设立应付账款明细科目，设置科目时须正确选取省名、写明客户全称，编制记账凭证时实行收料、付款两条线应用明细科目。 作为一名会计主管，其工作内容包括哪些,以下是一则会计主 管工作内容，仅供各位会计主管参考。 1(在财务部经理的领导下，具体负责公司会计组的管理工 作。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 2.负责领导所属的出纳员、记账员、会计员按时要求记账收款，如实反映和监督企业的各项经济活动和财务收支情况，保证各项经济业务合情、合理、合法。 3.负责指导、监督、检查和考核本组成员的工作，及时处理解决工作中发生的问题，保证本组的会计核算工作正常进行。 4.按时编制月、季、年度会计表，做到数字真实、计算准确、内容完整、说明清楚、报送及时。 5.根据会计制度，定期汇总会计凭证(登记总账不超过10大)，并与科目明细帐核对相符。 6.负责专用款项企业管理费核算，认真审核收支原始凭证，账务处理符合制度规定，账目清楚，数字准确，结算及时。 7.负责专用款项的明细核算，正确反映各项专用基金运用和结余情况以及专项工程支出和完工情况。专用基金的往来款项要及时对账清算。 8(负责每月各项按规定进行预提和待摊费用的核算。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 9.负责公司税金合帐的登记和税金的交纳。 10.负责公司各部门的费用报销业务手续。 11.按每月工资表、水电耗用表、燃气耗用表等费用项目编制部门用分摊表，根据工资表提取福利资金、工会经费，并按规定上缴工会经费。 12.对公司的会计凭证、帐薄报表、财务计划和重要经济合同等会计资料定期收集、审查、装订成册，登记编制号，按照《会计档案管理方法》的规定妥善保管，并按照规定办理销毁报批手续。 13.定期组织对公司固定资金和流动资产的清查、核实，确保财产的准确性，加强对固定资金和流动资金的管理，提高资金利用率。 14.严格按照财务管理制度的要求，认真做好记账凭证的稽核，组织会计报表的编审工作，保证财务结算的正确、及时和真实，为领导提供的经营管理资料。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 15.及时掌握流动资金使用和周转的情况，定期向财务部经 理汇报工作。 16.督导所负责岗位的工作情况，并对工作完成的效果负有 直接的责任。 17.定期组织所属部门员工学习有关国家财政政策、法规、 财经纪律和财会制度，不断提高员工的思想水平和业务工作能 力。 会计处理流程: 如果企业的规模小，业务量不多，可以不设置明细分类账，直接将逐笔业务登记总账。实际会计实务要求会计人员每发生一笔业务就要登记入明细分类账中。而总账中的数额是直接将科目汇总表的数额抄过去。企业可以根据业务量每隔五天，十天，十五天，或是一个月编制一次科目汇总表。如果业务相当大。也可以一天一编的。 二、具体内容: 1、每个月所要做的第一件事就是根据原始凭证登记记账凭证(做记账凭证时一定要有财务(经理)有签字权的人签字后你在做)，然后strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 月末或定期编制科目汇总表登记总账(之所以月末登记就是因为要通过科目汇总表试算平衡，保证记录记算不出错)，每发生一笔业务就根据记账凭证登记明细账。 2、月末还要注意提取折旧，待摊费用的摊销等，若是新的企业开办费在第一个月全部转入费用 。计提折旧的分录是借管理费用或是制造费用贷累计折旧，这个折旧额是根据固定资产原值，净值和使用年限计算出来的。月末还要提取税金及附加，实际是地税这一块。就是提取税金及附加，有城建税，教育费附加等，有税务决定 。 3、月末编制完科目汇总表之后，编制两个分录。第一个分录:将损益类科目的总发生额转入本年利润，借主营业务收入(投资收益，其他业务收入等)贷本年利润。第二个分录:借本年利润贷主营业务成本(主营业务税金及附加，其他业务成本等)。转入后如果差额在借方则为亏损不需要交所得税，如果在贷方则说明盈利需交所得税，计算方法，所得税=贷方差额*所得税税率，然后做记账凭证，借所得税贷应交税金--应交所得税，借本年利润贷所得税( 所得税虽然和利润有关，但并不是亏损一定不交纳所得税，主要是看调整后的应纳税所得额是否是正数，如果是正数就要计算所得税，同时还要注意所得税核算方法，采用应付税款法时，所得税科目和应交税金科目金额是相等的，采用纳税影响法时，存在时间性差异时所得税科目和应交税金科目金额是不相等的)。 4、最后根据总账的资产(货币资金，固定资产，应收账款，应收票据，短期投资等)负债(应付票据，应附账款等)所有者权益(实收strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 资料，资本公积，未分配利润，盈余公积)科目的余额(是指总账科目上的最后一天上面所登记的数额)编制资产负债表，根据总账或科目汇总表的损益类科目(如管理费用，主营业务成本，投资收益，主营业务附加等)的发生额(发生额是指本月的发生额)编制利润表。 (关于主营业务收入及应交税金,应该根据每一个月在国税所抄税的数额来确定.因为税控机会打印一份表格上面会有具体的数字) 5、其余的就是装订凭证,写报表附注,分析情况表之类 6、注意问题: a、以上除编制记账凭证和登记明细账之外，均在月末进行。 b、月末结现金，银行账，一定要账证相符，账实相符。每月月初根据银行对账单调银行账余额调节表，注意分析未达款项。月初报税时注意时间，不要逾期报税。另外，当月开出的发票当月入账。每月分析往来的账龄和金额，包括:应收，应付，其他应收。 三、报表问题: 企业会计报表包括四个报表，除了资产负债表和利润表之外还利润分配表和现金流量表。而利润分配表只需要在年末编制，因为只有在年末企业才会对所盈利的利润进行分配。而现金流量表只是根据税务部门的要求而进行编制，不同地区不同省要求不同。在四月年检时税务部门会要求对你提出要求的。(管理，财务，营业，制造等费用月末没有余额 ，结帐方法采用表结法下，损益科目月末可留余额;制造费用如果有余额，是属于在产品的待分配费用，在负债表上视同存货。strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 钟书补充)你要看你在利润表有的东西，只要你的账上有你就结转利润，这样不容易错 ，利润表的本年利润要和资产表的相吻合。 细节补充: 1、增值税，企业所得税在国税报(2002年1月1日以后注册的企业才在国税办理;个人所得税和其他税在地税报) 2、月末认证(进项税);月初抄税(销项税) 3、以工资为基数100%，福利费为14%，工会经费2%，职工教育费2.5%，(税法规定:建立工会组织的企业、事业单位、社会团体，按每月全部职工工资总额的2%向工会缴拨的经费，凭工会组织开具的《工会经费拨缴款专用收据》在税前扣除。凡不能出具《工会经费拨缴款专用收据》的，其提取的职工工会经费不得在企业所得税前扣除)。 4、三险一金:住房公积金，养老保险金，医疗保险金，失业保险金 5、流通企业运输费，装卸费，合理损耗，检验费均计入营业费用，工业企业计入成本 6、单位无工会组织的,不能计提工会经费,更不必计提后再调整。所得税只须每季提一次就可,不需每月计提. 7、现金一般从“基本存款户”中提取，一般规定结算帐户不能提取现金。 8、差旅费的开支范围:交通费，住宿费，伙食补助费，邮电费，行李运费，杂费 9、出纳日记账保存5年 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 报税流程: 一般纳税人每月1日必须进行防伪税控开票机的抄税工作，在税务机关规定的报税时间前到办税服务厅1-10号综合办税窗口、11-12号企业发行窗口或13-14号代开专票窗口中任意一个服务窗口都可以办理报税工作。报税时纳税人需要携带税控IC卡、增值税防伪税控开票系统打印的增值税销项发票统计表和增值税销项发票明细表(2-9表)，抄税不成功的纳税人还需要携带上月已开具发票的记帐联进行存根联补录。 一般纳税人抄税、报税应当注意的事项: 一般纳税人抄税、报税时应当注意:1、上月纳税人开具的所有的增值税专用发票是否全部抄税、报税;否则就有可能造成存根联漏采集;2、一般纳税人月度中间重新更换金税卡的要特别注意在更换金税卡前已经开具的增值税专用发票是否抄报税成功，否则要携带未抄税成功发票的存根联或记帐联到办税服务厅服务窗口进行非常规报税并strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 进行存根联补录;3、纳税人报税后申报时发现比对不符的要及时查明原因，不能随便调整申报表数据进行申报。 会计工作内容是什么【会计工作内容】 2010-09-03 13:59:44 来源:友商网 作者:i 会计工作内容: 1，每天审核报销单，报财务经理复审后在财务软件中编制记账凭证。 2，即时认证增值税发票，注意代开的发票代码。月底将认证通过后打印表格，做预申报和免抵退时用。 3，将已经付款的运输费发票或“四小票”中的一种在InvClient2.3抵扣程序中输入，经审核后打印表格装订好备用,认证通过的增值税发票文件在打印项目内导出。 4，月初根据财务软件导出相关资料编制各项报表和免抵退核算资料。在2006年水电,运输费统计中登记好相关数据。 5，每月8号以前完成上月日常预申报、TRAS重点税源数据申报工作。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 6，每月8号以前在6.0系统中和免抵退文件夹中完成“免、抵、退”前2月的汇总申报工作，注意对应关系的核对，报国税。 7，月底27及8号前完成计统办统计报表的相关工作(注意月、季度报表)。每月(季)10号前完成企业所得税、房产税、个人所得税申报申报工作。 8，根据报关部出口报关清单开具出口商品发票，月底核对准确后将数据导入2006销售,月底根据汇总做销售收入凭证。注意:汇率以国家外汇管理局官方网站公布的为准。 9，月初完成预算执行数据录入，再在货币收支表中进行核对汇总工作。 10，月末计提固定资本折旧，注意上月增加的固定资产，并填制计提累计折旧凭证。计提工资中填列其他递延资产及无形资产摊销、计提本月员工资等数据，编制相关凭证。 11，进入电子口岸网页递交退税黄联。 12，保管收款收据，出纳领取时做好登记及复核。 13，按时整理资料，以便归档管理。适时关注税局及出口官方网站，了解最新的通知及软件升级等相关信息。 14，完成上级安排的其他任务。 辅助会计岗位。它的工作一般根据会计工作需要来定:如: strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 1、协助领导处理银行业务，包括经常填写支票、处理存款、支付账单、准备领导活动所需的各种经费、具体办理各种投资业务等。 2、协助领导进行各种现金交易，如了解现金收入状况和盈亏状况、筹备和处理备用金、管理领导活动基金和信用卡、记录领导活动费用使用的情况。 3、协助领导处理工资管理事宜，如提供各种工资处理的有关数据、了解国家及有关主管部门对工资处理的新的规定和要求、协助领导了解工资总额的变化及工资净额、了解员工的收入记录等。 4、协助领导按规定在一年中不同时期填写工资纳税表，包括工资和税收表、雇员免税证明确，协助处理主工资入税，以及协助主管做各种税务记录，协助处理所得税、销售税、财产税以及税务活动中的律师业务、董事会议和向税务专家的咨询等活动。 5、配合财务部门处理有关财务报表。如果供办公成本数据，并要求参与编制办公预算;与财务人员配合，编制损益表、资产负债表、顾客对账单及公司年度报告等。 出纳的日常工作内容 出纳的日常工作主要包括货币资金核算、往来结算、工资核算三个方面的内容。 1.货币资金核算。日常工作内容有: (1)办理现金收付，审核审批有据。严格按照国家有关现金管理制度的规定，根据稽核人员审核签章的收付款凭证，进行复核，办理款项收付。对于重大的开支项目，必须经过会计主管人员、总会计师或单位领导审核签strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 章，方可办理。收付款后，要在收付款凭证上签章，并加盖“收讫”、“付讫”戳记。 出纳岗位的职责一般包括: (1)办理现金收付和结算业务; (2)登记现金和银行存款日记账; (3)保管库存现金和各种有价证券; (4)保管有关印章、空白收据和空白支票。 应付账款会计的工作内容 核对企业的采购定单或合同、存货固定资产低值易耗品收货单(验收报告)、供应商开具的发票，日常所称的“三项核对法”。对于核对相符的发票及时进行账务处理。对于核对有差异部份按企业的相关流程和制度进行处理。并按采购定单或合同的相关供应商的账期等付款条件，定期出具明细到发票的应付账款账龄分析表，用于企业的现金流付款计划。配合成本会计等对相应供应商的材料成本的价格进行分析，为企业的采购提供决策依据。在企业支付货款时，向供应商直接或通过相关部门给予付款明细，按发票对应付账款进行及时的核销。在企业资金紧张或其他原因等特别情况时，对应付账款中的逾未付款部份，及时将相关信息提交相关部门，并配合相关部门与供应商沟通，取得供应商的支持。还有年未或定期对相关供应商的信用进行评级或分析。为相关部门提供供应商的决策提供依据。 成本会计的主要内容: 平常就是对成本核算内容(生产费用)按成本项目进行归集，月末采取一定的分配方法分配到各成本对象(产品)中去，计算出各完工产strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 品的总成本和单位成本，以及在产品成本。这个过程需要通过编制产品成本计算单来完成。原始资料主要有:原材料出(退)库单;工资计算单等。包括原材料分配表、人工费分配表、制造费用分配表没有专门的格式，应根据企业的实际情况和需要来自行编制。计算出来的完工产品成本应从生产成本科目结转到产成品(或库存商品)科目。另外，还要根据企业的实际情况，采用相应的成本计算方法。 这些只是成本核算，至于成本预测、成本控制、成本分析涉及的更多.如果你使用软件这些工作会变得简单得多! 工作职责: 在部长领导下，按照国家财会法规、公司财会制度和成本管理有关规定，负责拟订公司各处成本核算实施细则，在上级批准后组织执行。 主动会有关人员对公司重大项目、产品等进行成本预算、编制项目成本计划，提供有关的成本资料。 当公司推行全面成本核算管理和内部银行何等制时，协助有关主管制定总体方案和实施办法，确定各类成本定额、标准，并协助各部门和下属企业的推广培训。 不断监督、调查各部门执行成本计划情况，并就出现问题及时上报。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 学习、掌握先进的成本管理和成本核算方法及计算机操作，提出降低成本的控制措施和建议。 做好相关成本资料的整理、归档、数据库建立、查询、更新工作。 完成财务部部长临时交办的其他任务。 总帐会计 总账会计应当就是全盘账务处理会计，总账会计其实在有的公司，估计也就相当于会计主管，甚至所谓的财务主管，简单说总账会计就是哈都要负责，哈都要做，只是属会计核算范围内的事务，总账会计都可能涉及，但根据企业规模及人员配备情况，总账会计可能做的具体工作项目有所不同，人员配备的多些，那有些具体的核算工作就交由下属即会计员来做，自己进行指导并要求按自己的意志得到相关数据，然后自己再据以入账，总账会计应当偏重于制作凭证及报表、数据分析之类的事务，而会计员应当偏重于核算工作的具体过程及数据收集。所以对总账会计有要求会比普通会计员高些。 主办会计 一、在财务部经理的领导下，具体负责公司会计组的管理工作。 二、负责领导所属的出纳员、记帐员、会计员按时、按要求记帐收款，如实反映和监督企业的各项经济活动和财务收支情况，保证各项经济业务合情、合理、合法。文秘资源网 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 三、负责指导、监督、检查和考核本组成员的工作，及时处理解决工作中发生的问题，保证本组的会计核算工作正常进行。 四、按时编制月、季、年度会计表，做到数字真实、计算准确、内容完整、说明清楚、报送及时。 五、根据会计制度，定期汇总会计凭证(登记总帐不超过10天)，并与科目明细帐核对相符。 六、负责企业管理费核算，认真审核收支原始凭证，帐务处理符合制度规定，帐目清楚，数字准确，结算及时。 七、负责专用款项的明细核算，正确反映各项专用基金运用和结余情况以及专项工程支出和完工情况。专用基金的往来款项要及时对帐清算。 八、负责每月各项按规定进行预提和待摊费用的核算。 九、负责公司税金合帐的登记和税金的交纳。 十、负责公司各部门的费用报稍业务手续。 十一、按每月工资表、水电耗用表、燃料耗用表等费用项目编制部门费用分摊表，根据工资表提取福利基金。 十二、对公司的会计凭证、帐薄报表、财务计划和重要经济合同等会计资料定期收集、审查、装订成册，登记编号，按照《会计档案管理办法》的规定妥善保管，并按照规定办理销毁报批手续。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 十三、定期组织对公司固定资金和流动资产的清查、核实，确保财产的准确性，加强对固定资产和流动资金的管理，提高资金利用率。 十四、严格按照财务管理制度的要求，认真做好记帐凭证的稽核，组织会统报表的编审工作，保证财务结算的正确、及时和真实，为领导提供可靠的经营管理资料。 十五、及时掌握流动资金使用和周转的情况，定期向财务部经理汇报工作。 十六、督导所负责岗位的工作情况，并对工作完成的效果负有直接的责任。 十七、定期组织所属部门员工学习有关国家财政政策、法规、财经纪律和财会制度，不断提高员工的思想水平和业务工作能力。 会计工作流程 审核原始凭证-原始凭证分类、粘贴 -填制记帐凭证 -审核记帐凭证- 凭证丁字帐汇总-或录机(电算化)- 进行试算平衡-编制(打印)科目汇总-装订凭证-登记帐簿(先登记日记帐帐、再登记明细帐、最后登记总帐)-帐帐核对 帐证核对-可季度、半年或年度核对，但日记帐、库存帐按月核-编制财务报表 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 帐实核对(税务机关要求季度报送)-确认收入填制国地税报表及税票 纳税申报- 地税-卡式申报-所里或局里申报-网上申报-在本企业电脑申报 国税 小规模 局里申报- 一楼大厅申报-银行多元化申报-报表上加盖财务章、公章、名章银行申报 一般纳税人 局里申报 IC卡抄税报卡 上传文件 机打税票 求会计工作流程!!!分会慢慢送出的! 悬赏分:0 - 解决时间:2007-7-25 10:01 谢谢拉,比如:向编制凭证和报表什么的,顺序是怎么样的? 提问者: junjunjunjun1 - 一级 最佳答案 工作职责与任务 (一)负责公司的成本核算 1.整理各项费用并进行归集和分配; 2.做记账凭证并登账; 3.月末对费用进行核算; 4.统计各项费用的指标考核结果并上报经理。 (二)进行公司的成本分析 1.根据成本构成和历史发生情况以及计划指标进行比较; 2.成本分析报告。 (三)负责公司的固定资产账 1.负责每月提取折旧; 2.负责固定资产报废、清理的账务登记; 3.新购入固定资产的入账; 4.年终汇总。 (四)负责总账的一部分 1.汇总总账，进行试算平衡; 2.与明细账的核对。 (五)负责应付账款往来核算 1.接收原材料入库单、销售发票，核算、审核付款清单和各种应付账款，审核各项记strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 录; 2.审核各业务部门转交的发票及单据; 3.登账，记账。 (六)负责国内销售应收账款往来业务核算 1.核算各国内销售客户应收账款和记录， 2.凭发票登记，记账; 3.定期与销售人员核对销售明细及监督汇款。 (七)负责有关报表的报送工作 1.每十天报送给总经理银行存款余额明细; 2.月底向部门经理报送本月销售明细、应收账款明细和费用分类、罚息明细给销售部; 3.月底报外销部外销回款统计。 (八)现金与支票管理 1.保管单据(支票、支票报销单、支票申请单、收据等)、财务专用章及现金; 2.填写现金支票、转账支票及汇款凭证; 3.办理汇款、取现和支票转账手续; 4.办理国际收支申报手续; 5.每日对库存现金进行盘点与结算; 6.开立还款收据、交款收据及客户回款收据; 7.初步审核现金报销单据的合法性和真实性，办理现金报销手续。 (九)财务档案的整理、装订 (十)完成上级委派的其他任务 工作绩效标准 (一)成本核算方法科学合理; (二)成本计算准确，能如实反映生产状态，无差错; (三)总账及固定资产账登记准确，无差错; (四)应收及应付账款的核算清晰明确，各种单据合法有效;(五)提供的销售考核数据准确; (六)对销售回款的状态监督有力，无差错; (七)向管理层提供内容翔实、数据准确的分析报告，并能从中及时发现问题; (八)现金收支相符，差错率为零; (九)现金与账目相符，差错率为零; (十)保证现金报销单据合法、真实，符合公司的各项规章制度; (十一)安全稳妥地保管现金、单据、财务专用章，不出现遗失; (十二)认真填写有关财务单据，做到字迹工整，易于辨认;(十三)安strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 全稳妥地保管原始凭证并按月装订成册，保证财务档案完整，寻找方便 会计岗位责任制度 一、按照国家财政制度规定，认真编制并严格执行预算。 二、按照会计制度规定对本单位各项业务收支进行记帐、算帐、报帐工作，做到手续完备，内容真实，数字准确，帐目清楚，日清月结，按期提出会计报表。 三、对本单位各项业务收支实行会计监督，监督、检查本单位有关部门的财务收支、资金使用和财产保管，收发计量、检验等工作。 四、严格执行国家各项财经制度，遵守费用开支标准，对违反财经纪律和财会制度的行为，有权拒绝付款、报销和拒绝执行，并向本单位领导人或上级机关报告。 五、定期检查和分析财务计划、预算的执行情况，挖掘增收节支的潜力，考核资金使用使用效果，及时向领导提出建议。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 六、按照国家会计制度规定，妥善保管会计凭证、帐簿、报表等档案资料。 出纳岗位责任制度 一、掌握财经政策，熟悉财务制度，搞好现金及银行存款管理。 二、严格按照国家有关现金管理和银行结算制度的规定，办理现金收支和银行结算业务，库存现金不得超过银行核定的限额，严格控制签发空白支票。 三、严格现金收付手续，收入现金必须及时出具合法的收据，并当天解交银行，不得坐交，付出现金要有合法的支出凭证为依据，支出凭证必须有经手人、验收人、审批人签章。 四、根据收付款凭证，逐笔顺序登记现金和银行存款日记帐，每日结出余额，帐面现金余额必须和库存现金相符。要定期与银行核对存款余额，月终根据银行提供的对帐单编制银行存款余额调节表。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 五、现金日记帐，银行日记帐每周结报一次，并填报结报单连同原始凭证报会计。 六、保管库存现金和各种有价证券，保管一枚印签章和空白支票，认真办理领用和注销手续。领用支票必须填制支票 申请表 食品经营许可证新办申请表下载调动申请表下载出差申请表下载就业申请表下载数据下载申请表 并经分管领导审批。 谁都知道，会计和出纳岗位必须分开，明确分工，在每一个单位都是一样，但涉及具体企业，情况就有所区别。这主要受制于成本效益原则。成本效益原则简单的说就是:企业加强管理所增加的成本要大于因增加成本所带来的收益的增加或损失的减少。因此各个企业的情况不尽相同。 但如何把握他们的工作流程呢,有几点需要明白: 1、会计和出纳分工的原因，我们都知道会计管帐，出纳管钱，为什么,这样操作的目的不是为了提高效率，而是为了减少舞弊和差错的出现，保证现金、银行存款等货币资金的安全和完整。需要说明的是出纳管的钱，不光包括现金、银行存款，还包括相当于现金的等价物，如银行汇票、本票、有价证券等。 2、知道分工的目的，就可以理解他们之间的流程了，比如: (1)为了保证银行存款的支付安全，我们有了银行印鉴的和支票的分管，如有必要银行印鉴也要分管; strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio (2)为了避免不该支付的钱支付了，我们有了支付审批制度; (3)为了保证帐上的钱都存在，防止挪用，我们有了定期、不定期盘存清点和定期核对制度; (4)为了防止共同舞弊，我们有了审计制度; (5)为了防止现金、票证的被盗，我们要求将其锁进保险柜或存入银行，并有了相应保卫措施; (6)为了保证资金供需平衡，我们有了计划和预算。 (7)------- 3、由于成本效益原则，很难就会计和出纳的工作作出统一的流程。因此就有了会计师事务所和其他管理咨询公司，他们可以按照你的实际情况具体分析，制定出理想的控制流程。 会计规范，是指协调、统一会计处理过程中对不同处理方法做出合理选择的假设、原则、制度等的总和，是对会计行为的约束标准。现实地看，会计规范是一套用于规定、约束会计信息系统的数据加工、处理与信息生成等行为的法律、标准、制度的总称。 ? 会计规范的必要性 1.会计信息系统具有公平地协调利益分配的作用 2.同一项交易或事项存在不同的会计处理方法 选择不同的会计处理方法将影响最终的报告信息，进而影响到利益分配和协调的公平性。为保证公平与公正，有必要对如何选择会计处理方法做出限定和约束，这就是“会计规范”。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 会计工作流程 工作职责与任务 (一)负责公司的成本核算 1.整理各项费用并进行归集和分配; 2.做记账凭证并登账; 3.月末对费用进行核算; 4.统计各项费用的指标考核结果并上报经理。 (二)进行公司的成本分析 1.根据成本构成和历史发生情况以及计划指标进行比较; 2.成本分析报告。 (三)负责公司的固定资产账 1.负责每月提取折旧; 2.负责固定资产报废、清理的账务登记; 3.新购入固定资产的入账; 4.年终汇总。 (四)负责总账的一部分 1.汇总总账，进行试算平衡; 2.与明细账的核对。 (五)负责应付账款往来核算 1.接收原材料入库单、销售发票，核算、审核付款清单和各种应付账款，审核各项记录; 2.审核各业务部门转交的发票及单据; 3.登账，记账。 (六)负责国内销售应收账款往来业务核算 1.核算各国内销售客户应收账款和记录， 2.凭发票登记，记账; 3.定期与销售人员核对销售明细及监督汇款。 (七)负责有关报表的报送工作 1.每十天报送给总经理银行存款余额明细; 2.月底向部门经理报送本月销售明细、应收账款明细和费用分类、罚息明细给销售部; 3.月底报外销部外销回款统计。 (八)现金与支票管理 1.保管单据(支票、支票报销单、支票申请单、收据等)、财务专用章及现金; 2.填写现金支票、转账支票及汇款凭证; 3.办理汇款、取现和支票转账手续; 4.办理国际收支申报手续; 5.每日对库存现金进行盘点与结算; 6.开立还款strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 收据、交款收据及客户回款收据; 7.初步审核现金报销单据的合法性和真实性，办理现金报销手续。 (九)财务档案的整理、装订 (十)完成上级委派的其他任务 工作绩效标准 (一)成本核算方法科学合理; (二)成本计算准确，能如实反映生产状态，无差错; (三)总账及固定资产账登记准确，无差错; (四)应收及应付账款的核算清晰明确，各种单据合法有效;(五)提供的销售考核数据准确; (六)对销售回款的状态监督有力，无差错; (七)向管理层提供内容翔实、数据准确的分析报告，并能从中及时发现问题; (八)现金收支相符，差错率为零; (九)现金与账目相符，差错率为零; (十)保证现金报销单据合法、真实，符合公司的各项规章制度; (十一)安全稳妥地保管现金、单据、财务专用章，不出现遗失; (十二)认真填写有关财务单据，做到字迹工整，易于辨认;(十三)安全稳妥地保管原始凭证并按月装订成册，保证财务档案完整，寻找方便 会计岗位责任制度 一、按照国家财政制度规定，认真编制并严格执行预算。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 二、按照会计制度规定对本单位各项业务收支进行记帐、算帐、报帐工作，做到手续完备，内容真实，数字准确，帐目清楚，日清月结，按期提出会计报表。 三、对本单位各项业务收支实行会计监督，监督、检查本单位有关部门的财务收支、资金使用和财产保管，收发计量、检验等工作。 四、严格执行国家各项财经制度，遵守费用开支标准，对违反财经纪律和财会制度的行为，有权拒绝付款、报销和拒绝执行，并向本单位领导人或上级机关报告。 五、定期检查和分析财务计划、预算的执行情况，挖掘增收节支的潜力，考核资金使用使用效果，及时向领导提出建议。 六、按照国家会计制度规定，妥善保管会计凭证、帐簿、报表等档案资料。 出纳岗位责任制度 一、掌握财经政策，熟悉财务制度，搞好现金及银行存款管理。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 二、严格按照国家有关现金管理和银行结算制度的规定，办理现金收支和银行结算业务，库存现金不得超过银行核定的限额，严格控制签发空白支票。 三、严格现金收付手续，收入现金必须及时出具合法的收据，并当天解交银行，不得坐交，付出现金要有合法的支出凭证为依据，支出凭证必须有经手人、验收人、审批人签章。 四、根据收付款凭证，逐笔顺序登记现金和银行存款日记帐，每日结出余额，帐面现金余额必须和库存现金相符。要定期与银行核对存款余额，月终根据银行提供的对帐单编制银行存款余额调节表。 五、现金日记帐，银行日记帐每周结报一次，并填报结报单连同原始凭证报会计。 六、保管库存现金和各种有价证券，保管一枚印签章和空白支票，认真办理领用和注销手续。领用支票必须填制支票申请表并经分管领导审批。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 谁都知道，会计和出纳岗位必须分开，明确分工，在每一个单位都是一样，但涉及具体企业，情况就有所区别。这主要受制于成本效益原则。成本效益原则简单的说就是:企业加强管理所增加的成本要大于因增加成本所带来的收益的增加或损失的减少。因此各个企业的情况不尽相同。 但如何把握他们的工作流程呢,有几点需要明白: 1、会计和出纳分工的原因，我们都知道会计管帐，出纳管钱，为什么,这样操作的目的不是为了提高效率，而是为了减少舞弊和差错的出现，保证现金、银行存款等货币资金的安全和完整。需要说明的是出纳管的钱，不光包括现金、银行存款，还包括相当于现金的等价物，如银行汇票、本票、有价证券等。 2、知道分工的目的，就可以理解他们之间的流程了，比如: (1)为了保证银行存款的支付安全，我们有了银行印鉴的和支票的分管，如有必要银行印鉴也要分管; (2)为了避免不该支付的钱支付了，我们有了支付审批制度; (3)为了保证帐上的钱都存在，防止挪用，我们有了定期、不定期盘存清点和定期核对制度; (4)为了防止共同舞弊，我们有了审计制度; (5)为了防止现金、票证的被盗，我们要求将其锁进保险柜或存入银行，并有了相应保卫措施; (6)为了保证资金供需平衡，我们有了计划和预算。 (7)------- strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio 3、由于成本效益原则，很难就会计和出纳的工作作出统一的流程。 因此就有了会计师事务所和其他管理咨询公司，他们可以按照你的实 际情况具体分析，制定出理想的控制流程。 strict implementation of the principle of double handling. Through the Government housing, land division system inquiry real estate mortgage registration, can be handled by an account executive. CDs, bonds, bank acceptance bills and other valued document pledges, pledge of movable property as well as unable to query through the system of real estate mortgage, you must double the mortgage, pledge registration, queries andall levels of the Bank shall not and the borrowers ' credit operations entered into by the parties, such as non-rich text contract (Agreement), shall not be in the format of the contract (Agreement) free to agree special terms, effectively preventing individual credit legal risk. Personal credit business relates to arrive (MS) charge registratio