棋牌大全下载安装

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                                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 事业单位会计凭证、账表及往来账款的收集整理

                                  事业单位会计凭证、账表及往来账款的收集整理

                                  时间:2018-12-30 09:43作者:李宏伟
                                  本文导读:这是一篇关于事业单位会计凭证、账表及往来账款的收集整理的文章,会计档案对于总结经济业务工作,配合审计监督,提供相关数据有着重要作用,在日常工作中,单位财务人员以及相关领导要高度重视,将会计档案规范化作为财务管理工作的一项必备任务。

                                    摘    要: 目前各单位的会计档案管理水平和质量参差不齐,尤其是事业单位,因为以前采用的是收付实现制,年度结束以后,以前年度的账务也就不再关注,造成会计档案不完整、缺失的现象。众所周知2016年新修订的《会计档案管理办法》开始执行,那么如何落实好这一制度,正是研究的重点。

                                    关键词: 事业单位; 会计档案; 规范管理;

                                    HUIJIDANGANSHIDANWEIDANGANZHONGYAOZUCHENGBUFEN。DANZAIXUDUODANWEIWULUNSHILINGDAOHAISHICAIWURENYUAN,DANGANGUANLIYISHIDANBO,QUEFAQIMADERENSHIHEDANGANGUANLIJIBENCHANGSHI,HUIJIDANGANGUANLIRENGRANCUNZAIBUZUHEQUEXIAN。ZHEIZHUYAOBIAOXIANZAIYIXIAFANGMIAN:HUIJIDANGANGUANLIZHIDUBUWANSHANHUOBULUOSHI,HUIJIZILIAOSHOUJIBUJIANQUAN,ZAOCHENGYUANSHIZILIAODEHUISUN、QUESHI。DUIDAOQIDEHUIJIDANGANWEIANGUIDINGJINXINGJIANDING、QINGLIHEXIAOHUI,ZAOCHENGBUBIYAODELANGFEI。QUEFAJISUANJIYINGYONGJIQITAXIANGGUANDEYEWUZHISHIPEIXUN,ZAOCHENGHUIJIDANGANGUANLIRENYUANYEWUSHUIPINGBUGAO。ZHENDUISHANGSHUWENTI,BIZHEGENJUZIJICHANGNIANCONGSHICAIWUGUANLIGONGZUODEJINGYANTICHURUXIAGUIFANCAIWUDANGANDECUOSHI。

                                    1、 会计凭证的收集和整理

                                    1.1、 凭证的分类和审核

                                    HUIJIPINGZHENGBAOKUOYUANSHIPINGZHENG,BIRUFAPIAO、DINGDANMINGXI、RUKUDAN、CHUKUDAN、SHENPIDANDENG。HUIJIPINGZHENGHAIBAOKUOJIZHANGPINGZHENG,BIRUSHOUKUANPINGZHENG、FUKUANPINGZHENG、ZHUANZHANGPINGZHENG。ZAISHIJIGONGZUOZHONG,TONGYIGEDANWEIMEIGEHUIJIFENGUANBUTONGDEYEWU,WEILEZHUNQUE、GAOXIAODIZUOHAOHUIJIDANGANGUANLIGONGZUO,YINGGAIANZHAOJUTIYEWUFENLEIFENBIEZHUANGDING、BAOGUANGEZIDEJIZHANGPINGZHENG。

                                  棋牌大全下载安装   JIZHANGPINGZHENGYIBANDOUSHIYOUSUOSHIYONGDECAIWURUANJIANZHIJIEDAYINCHULAIDE,GUIGECHICUNDOUSHITONGYIDE,ZHISHIYAOZHUYIZAIDAYINJIZHANGPINGZHENGQIANQUEBAOCHUNA、JIZHANGREN、SHENHEREN、CAIWUZHUGUANDOUQIANZISHENHE,BUNENGYOULOUXIANG。

                                  棋牌大全下载安装   DUIYUYUANSHIPINGZHENG,YIDINGYAOZHUYISHENHEQIZHENSHIXING,YIBANQINGKUANGXIAYAOQIUBAOXIAORENTIGONGFAPIAOZHENWEIYANZHENGJIEGUO,DUIYUCHAOGUOYIDINGJINEDEFAPIAOHUIJIYINGGAIDAOSHUIWUJUWANGZHANJINXINGHESHI。ZAISHENHEFAPIAOSHIHAIYAOZHUYIFAPIAOXINXIDEZHUNQUEQIQUAN,BIRUFAPIAOTAITOUSHIFOUWEIDANWEIGUIFANQUANCHENG,NASHUIRENSHIBIEHAOSHIFOUZHUNQUEDENG。

                                    1.2、 凭证的折叠和粘贴

                                    从外部取得的原始凭证规格尺寸都是不同的,那么如何将各种规格的原始凭证折叠规范呢?首先应该将票据按照由小到大依次排序,小的放在最上边。在折叠时,要充分考虑今后翻阅方便,又不会损伤凭证。应该以规范的记账凭证为模板,原始凭证要和记账凭证大小保持完全一致,同时要留出装订位置。
                                   

                                  事业单位会计凭证、账表及往来账款的收集整理
                                   

                                    DUIYUYIXIEHENXIAODEPIAOJU,BIRUCHUZUCHEPIAO,QIEJIBUKEJIANDANDESHUASHANGJIAOSHUIZHIJIEZHANZAIJIZHANGPINGZHENGHOUMIAN,ZHEIYANGHUISHIZHUANGDINGHOUDEPINGZHENGCANCHABUQI,BUMEIGUAN。YINGGAIGOUZHIYUJIZHANGPINGZHENGDAXIAOYIZHIDEYUANSHIDANJUZHANTIEDAN,MEIYIZHANGXIAOPIAOXUANZHAOCONGSHANGDAOXIA、CONGZUODAOYOUDESHUNXUYICIZHANTIE,YAOJINKENENGDEZHANKAIDANBUNENGCHAOGUOZHANTIEDANBIANYUAN。

                                    ZAIZHANTIEPINGZHENGSHIJINLIANGBUYONGJIAOBANG,SHIJIANJIULEPINGZHENGHUIFENGGANTUOLUO,YIZAOCHENGDANJUQUESHI。ZUIHAOXUANZEJIAOSHUI,JINGGUOZHENGLIHOUDANJULAOGUMEIGUAN,YIZHUANGDING。

                                    1.3、 凭证的装订和存档

                                    GENJU《HUIJIDANGANGUANLIBANFA》GUIDING,HUIJIDANGANDINGQIBAOGUANQIXIANANZHAODANGANXINGZHIFENLEIFENBIESHI10NIANHE30NIAN,SUOYIPINGZHENGDEZHUANGDINGHECUNDANGGONGZUOSHIHUIJIDANGANGUANLIDEZHONGZHONGZHIZHONG。HUIJIDANGANBUTONGYUQITADANGAN,ZAIGEZHONGSHENJIJIANCHAGONGZUOZHONG,HUIJIDANGANDEFANFUCHAYUELVSHIXIANGDANGGAODE,SUOYIZHUANGDINGPINGZHENGSHIYIXIANGFEICHANGXIZHIDEGONGZUO。SHOUXIANJIANGDAYINHAODEJIZHANGPINGZHENGYUZHANTIEZHEDIEHAODEYUANSHIPINGZHENGZHUYIHEDUIPIPEI,BINGANZHAOPINGZHENGXUHAOYOUXIAODAODAPAILIEHAO,ZHUANGDINGQIANYAOGENJUJINGYANLAIQUEDINGMEICEPINGZHENGDEHOUDU,MEICEZHUANGDINGPINGZHENGDESHULIANGZUIHAOSHI5HUO10 DEZHENGSHUBEI,BIANYURIHOUCHAYUE。RUGUOYUANSHIPINGZHENGJIAODUOHUIZAOCHENGZHENGCEPINGZHENGZHUANGDINGWEIZHIGUOBO,ERPINGZHENGBENSHENGUOHOUDEQINGKUANG,TONGCHANGYINGGAIZAIPINGZHENGZHUANGDINGWEIZHITIANCHONGYIXIEDAXIAOHESHIDEZHITIAOLAIBAOZHENGZHENGBENPINGZHENGBOHOUYIZHI,ZHEIYANGZHUANGDINGHAODEPINGZHENGJIMEIGUANYOULAOGU,HAINENGBIMIANZAIYIHOUFANYUEGUOCHENGCHUXIANKAILIEDEQINGKUANG。

                                    PINGZHENGZHUANGDINGHAO,XUYAOZHANTIEYUZHIDAXIAOPIPEIDEFENGMIAN。PINGZHENGDEFENGMIANCHULEZAIZHENGMIANBIAOMINGDANWEIMINGCHENG、NIANFEN、PINGZHENGQIZHIBIANHAO、ZHUANGDINGRENDENGXINXI,HAIYAOZAIPINGZHENGDECEMIANTIANXIEZHEIXIEXINXI,BIANYUJINHOUCHAXUN。ZHUANGDINGHAODEPINGZHENGXUGUIDANGBAOCUN,TONGCHANGDANWEIYAOSHEYOUZHUANMENDEHUIJIDANGANSHI,ZHUANRENGUANLI,JIEYUEDANGANXUDENGJI。

                                    1.4、 合同的收集和整理

                                    1.4.1、 合同收集

                                  棋牌大全下载安装   HETONGSHIHUIJIDANGANBIBUKESHAODEZUCHENGBUFEN,YOUYUHETONGYIBANDOUYESHUJIAODUO,YOUDEHETONGHAIZHUANMENZHIZUOLEFENGMIANJINXINGZHUANGDING,YINCIHENNANJIANGQIZHEDIEFANGZAIPINGZHENGHOUMIAN。TONGCHANGHETONGDOUXUYAOFENCIFUKUAN,RUGUOZHUANGDINGZAISHOUCIFUKUANPINGZHENGHOUMIAN,XIACIFUKUANSHIHAIDEFANYUEYIQIANDEPINGZHENG,DADAJIANGDILEGONGZUOXIAOLV,YINCIJIANYIHETONGZUIHAODANDUBAOGUAN。

                                    HETONGCUNDANGQIANHUIJIRENYUANYAOXIANSHENYUE,QUEBAOHETONGNEIRONGWANZHENG,FUHEYAOQIU。BAOKUOHETONGQIANDINGSHUANGFANGSHIFOUGAIZHANG,SHUANGFANGFAREN(SHOUQUANREN)SHIFOUQIANZI,HETONGQIANDINGRIQISHIFOUBIAOMINGDENG。

                                    1.4.2、 建立台账

                                    SHIYEDANWEIMEINIANWANGWANGDOUYAOQIANDINGCHENGBAISHANGQIANFENHETONG,RUGUOBUJIAYIYOUXIAOGUANLI,RIHOUCHAXUNSHIYONGHUIFEICHANGMAFAN,ERQIEYERONGYIZAOCHENGHETONGDEDIUSHI。YINCIYINGGAIJIANLIHETONGTAIZHANG。TAIZHANGNEIRONGYINGBAOKUO:HETONGBIANHAO、HETONGMINGCHENG、QIANDINGSHIJIAN、DUIFANGDANWEIMINGCHENG、HETONGZONGJIA、MEICIFUKUANJINEJIPINGZHENGHAO、JINGBANCHUSHI、JINGBANRENDENGXINXI。

                                    1.4.3、 合同装订

                                    WEILEGENGHAODIZUOHAOBAOCUNGUIDANGGONGZUO,YINGDANGDINGQIBAYIJINGDENGJIRUTAIZHANGDEHETONGANSHUNXUZHUANGDINGCHENGCE。ZAIZHUANGDINGHETONGSHISHOUXIANYAODUIHETONGJINXINGZHENGLI,BAOKUOQUCHUJIAZI、DINGSHUDING、ZHUANGDINGHUAN,BUBIYAODEFENGMIANYOUQISHIYINGSULIAOFENGMIANDENG,YIBIANZHUANGDINGCHULAIDEHETONGZHENGQIMEIGUAN。ZAIZHUANGDINGQIANHAIYAOJIANGDUIYINGDEHETONGTAIZHANGDAYINCHULAIZUOWEIZHENGBENHETONGDEMULU,MEIFENHETONGZHIJIANJIANYIFANGZHIFENGEQIAN,YIBIANRIHOUFANYUE。

                                    ZHUANGDINGHAODEHETONGXUYAOZHIZUOXIANGYINGDEFENGMIAN,FENGMIANYINGGAIBAOKUO:DANWEIMINGCHENG、NIANFEN、QIZHIHETONGBIANHAODENGNEIRONG。HETONGYEXUGUIDANGBAOCUN,JIEYUEXUDENGJI。

                                    2、 会计账表的收集和整理

                                    2.1、 建立会计报表目录

                                  棋牌大全下载安装   CAIWUBAOBIAOBAOHANHENDUONEIRONG,GEDANWEIYINGGAIGENJUYEWUQINGKUANGSHOUJIZHENGLIHUIJIBAOBIAO,JIANYIJIANLIXIANGYINGDEBAOBIAOMULU,BIMIANCHUXIANLOUXIANGDEQINGKUANG。DATILAIJIANGHUIJIBAOBIAOYINGGAIBAOHANYIXIANEIRONG:ZHONGYANGCAIZHENGBUMENYUSUANBIAO、ZHONGYANGCAIZHENGBUMENJUESUANBIAO、ZHENGFUCAIGOUJIHUABIAO、GUDINGZICHANTOUZIBAOBIAO、ZHUFANGGAIGEZHICHUYUSUANJUESUANBAOBIAO、QIYEJUESUANBAOBIAO、JIXIAOPINGJIABAOGAO、TONGJIBAOBIAO、YINXINGCUNKUANYUEDIAOJIEBIAO、YINXINGDUIZHANGDAN、FEISHUISHOURUSHOUJIAOBAOBIAO、NASHUISHENBAOBIAO、HUIJIDANGANYIJIAOQINGCE、HUIJIDANGANBAOGUANQINGCE、HUIJIDANGANXIAOHUIQINGCE、HUIJIDANGANJIANDINGYIJIANSHUJIQITAJUYOUBAOCUNJIAZHIDEHUIJIZILIAO。

                                    2.2 、收集和装订报表

                                    NIANDUJIESHUHOU,GENJUJIANLIHAODEHUIJIBAOBIAOMULU,ZHUXIANGSHOUJIXIANGGUANBAOBIAO。XIANZAIPUBIANCUNZAIYIZHONGXIANXIANG,BAOBIAOYIBANDOUSHIXIANBAOSONGDIANZIBAN,SHENHEWUWUHOUZAIBAOSONGZHIBANDE,YINCIYOUXIEDANWEIJINGCHANGHUIWANGLEDAYINLIUCUNZHIZHIBAOBIAO,SHIJIANJIULERUGUODIANZISHUJUDIUSHI,JIUHUIZAOCHENGHENDASUNSHI。YINCIZAIBAOBIAOSHENHEWUWUHOU,YINGGAIJISHIDAYIN,XIANGGUANZERENRENQIANZI,BINGJIAGAIGONGZHANGCUNDANG。

                                  棋牌大全下载安装   YOUDECAIWUBAOBIAORONGYIBEIDAJIAHUSHI,BIRUYINXINGDUIZHANGDAN。XIANZAIDEFUKUANFANGSHIJIBENYIWANGYINZHIFUWEIZHU,ZHIBANDUIZHANGDANPINGSHIYONGCHUBUDA,DANSHINIANDUSHENJIHEZHUANXIANGSHENJIHAISHIHUIYAOQIUTIGONG。YINCIYINGGAIDINGQIDAYINYINXINGDUIZHANGDAN,BINGZAINIANDUZHONGLESHIANZHANGHUFENBIEZHUANGDINGCHENGCE。

                                    3 、往来账款资料的收集和整理

                                    3.1、 建立往来账款台账

                                  棋牌大全下载安装   SHIYEDANWEIYINWEIYIQIANCAIYONGDESHISHOUFUSHIXIANZHI,YINCIDUIYIQIANNIANDUCHANSHENGDEWANGLAIKUANXIANGGUANZHUDUBUGOU,CHANGNIANDEBUDAOQINGLI,YOUDEDANWEIWANGLAIKUANSHUQIANWAN,SHENZHISHANGYIYUAN,JIGUOYOUZICHANZAOCHENGDALIANGYINHUAN。

                                    HENDUODANWEIJIANGWANGLAIKUANXIANGDEGUANLIQUANBUYILAIYUHUIJIRUANJIANZHONGDEGONGYINGSHANGGUANLIFUZHUHESUANGONGNENG,DANSHIYOUXIEXINXIRUANJIANWUFASHIXIAN,JIYIHOUCHAYUEZAOCHENGLEHENDAMAFAN。YINCISHIYEDANWEIXUYAOJIANLIWANGLAIKUANXIANGGUANLITAIZHANG,TAIZHANGDENEIRONGYINGGAIBAOKUOZHAIQUAN(WU)DANWEIMINGCHENG、PINGZHENGBIANHAO、SHIXIANGZHAIYAO、ZHANGMIANJINE、ZHANGLINGFENXI、ZERENRENYIJIQITAXUYAOSHUOMINGDESHIXIANG。

                                    3.2、 建立往来账款动态监管系统

                                  棋牌大全下载安装   WANGLAIKUANXIANGDEBUDAOZHONGSHIDELINGWAIYIGEYINSUJIUSHI,MEIYOUJINXINGDONGTAIJIANGUAN。GEGANGWEIHUIJIYINGGAIDINGQIDUIWANGLAIKUANXIANGJINXINGFENXI,LIANXIZERENRENJINXINGCUISHOUHUOCUIFU,DUIYUQUESHIWUFACHULIDEWANGLAIKUANXIANGYAOSHUOMINGYUANYIN,MEINIANXINGCHENGWANGLAIKUANXIANGQINGLIBAOGAO,QUEBAOWANGLAIKUANXIANGGUANLIGUIFAN,BIMIANZAOCHENGGUOYOUZICHANLIUSHIWENTI。

                                    4、 会计档案的保管和使用

                                    4.1、纸质会计档案的保管和使用

                                  棋牌大全下载安装   XIANZAIYOUDESHIYEDANWEIYOUYUTIAOJIANXIANZHI,MEIYOUSHELIZHUANMENDEHUIJIDANGANSHI,SUOYOUHUIJIDANGANQUANBUYOUMEIWEIHUIJIBAOGUAN,YOUBUTONGNIANDUDEHUIJIDANGANYOUBUTONGHUIJIBAOGUANDE,YEYOUBUTONGYEWUDEHUIJIDANGANYOUGEZIHESUANHUIJIZIXINGBAOGUANDE。ZAISHIJIGONGZUOZHONG,CAIWUBUMENNEIBUJINGCHANGHUIJINXINGHUIJILUNGANG,SHIJIANJIULE,HUIJIDANGANDEBAOGUANJIUHUICHUXIANHUNLUANDEZHUANGKUANG,JIRIHOUCHAXUNHESHIYONGDAILAIJIDABUBIANHEANQUANYINHUAN。GENGYOUKENENGHUIYINWEIHUIJITUIXIUZAOCHENGHUIJIDANGANDEDIUSHI。MOUYISHIYEDANWEIJIUCHUXIANLEZHEIYIXIANXIANG,ZAIBANJIAGUOCHENGZHONG,ZHAODAOLEYOUYITUIXIUHUIJIBAOGUANDE20NIANYIQIANDEHUIJIPINGZHENGHEHUIJIZHANGBU,RUGUOBUSHIBANJIANEIMEZHEIXIEHUIJIPINGZHENGHENKENENGHUIBEIFEICAIWURENYUANDANGZUOFEIPINMAIDIAO,JIANGHUIJIDANWEICAIWUGUANLIGONGZUOZAOCHENGWUFAWANHUIDESUNSHI。

                                  棋牌大全下载安装   YINCIZHIZHIHUIJIDANGANYIDINGYAOJIZHONGTONGYIGUANLI,WEILEFANGBIANGONGZUO,MEIWEIHUIJIZHIBAOLIUZUIJINYINIANDEHUIJIDANGAN。ZAIJIANGHUIJIDANGANZHUANJIAODANGANSHISHI,YINGGAIZHIDINGZHUANMENDEYIJIAOQINGCE,YIJIAOREN、JIESHOUREN、CAIWUZHUGUANDOUYAOQIANZI。HUIJIDANGANSHIYINGGAIFENGBIGUANLI,BINGYOUZHUANRENFUZE。GEDANWEIYINGDANGJIANLI《HUIJIDANGANBAOGUANGUIDING》HE《HUIJIDANGANJIEYUEGUIDING》,JINYIBUMINGQUEHUIJIDANGANGUANLIHESHIYONGGUOCHENGZHONGDEZEREN,QUEBAOHUIJIDANGANANQUAN。

                                    4.2、 电子会计档案的保管

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                                  棋牌大全下载安装   CAIWUBAOBIAOSHUJUYIJIZAIGONGZUOGUOCHENGZHONGXINGCHENGDEWORD、EXCEL、PPTDENGGESHIWENJIANYESHIHUIJIDANGANDEZHONGYAOZUCHENGBUFEN,DUIYUWANZHENGLIJIENIANDUCAIWUGONGZUOYOUZHEBUKEHUOQUEDEZUOYONG。JIANYIZAIDIANNAOZHONGJIANLIBUTONGDEWENJIANJIAFENLEICUNFANG。LIRU:KEJIANLIGUIZHANGZHIDU、YUSUANSHENBAO、YUSUANZHIXING、JUESUANGUANLI、YINXINGDUIZHANG、TONGJIBAOBIAODENGWENJIANJIA,TONGSHIZAIMEIGEWENJIANJIAXIAZAIANZHAONIANDUJIANLIWENJIANJIA,JIANGXIANGGUANWENJIANCUNFANGZAIDUIYINGDEWENJIANJIANEI。WENJIANDEMINGCHENGJIANYIYONGGUIFANQUANCHENG,TONGSHIYAOBIAOMINGRIQI,ZAICUNFANGWENJIANSHIJIANYIYAOBAOCUNZUIXINBANWENJIAN,BIMIANSHIJIANJIULEWUFAPANDUANNAYIGEBANBENSHIYOUXIAODE。

                                  棋牌大全下载安装   ZONGZHI,HUIJIDANGANDUIYUZONGJIEJINGJIYEWUGONGZUO,PEIHESHENJIJIANDU,TIGONGXIANGGUANSHUJUYOUZHEZHONGYAOZUOYONG,ZAIRICHANGGONGZUOZHONG,DANWEICAIWURENYUANYIJIXIANGGUANLINGDAOYAOGAODUZHONGSHI,JIANGHUIJIDANGANGUIFANHUAZUOWEICAIWUGUANLIGONGZUODEYIXIANGBIBEIRENWU。

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