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2022年会计核算内部控制制度 .pdf

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1、会计核算内部控制制度第一节内控概述一、定义与范围会计核算内部控制制度是以保护财产物资和确保会计资料可靠性为目的，用于会计业务和与之相关的其他业务管理方面的方法、措施和程序。会计核算内部控制制度包括：会计核算基础工作的内部控制制度一般会计业务内部控制制度财务会计制告的内部控制制度利润分配内部控制制度会计凭证保管、整理、归档内部控制制度会计工作交接内部控制制度二、控制目标保证公司会计核算工作符合国家法律法规、会计制度及会计准则的要求；保证会计信息的质量；防止、发现错误与舞弊，保证资产的安全与完整。三、主要控制节点主管会计对原始凭证的审核；记账凭证的编制；会计报表的编制；实物资产的核实。四、控制政策

2、与方法实物资产的盘点制度，保证帐实相符；原始凭证的审批、审核制度；文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8

3、K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R

4、6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:C

5、H9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 H

6、S8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ

7、1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码

8、:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3第二节组织机构与岗位职责一、会计部的职责负责公司日常会计核算，提供及时、准确的会计信息，参与公司的日常经营管理；严格会计管理，加会计监督，督促会计人员严格执行各项财务制度和财经纪律；负责公司各项财产

9、的取得、使用、调拨、处置的记录与会计核算，定期组织各项财产的盘点工作，保证资产的安全、完整；原物料进出帐务记录及成本处理；外协加料进出帐务处理及成本计算；各产品成本计算及损益决算；各项收入有关单据的审核，各项收入的的确认及帐务处理；各项费用凭证的审核、支付，及帐务处理；现金、银行存款的日常收支及帐务处理；各项应收款项、应付款项的帐务处理及核对；长短期投资的账务处理；各项资产减值准备的计提及账务处理；各种税项的计提及账务处理，各种税金的纳税申报与缴纳；股东权益、利润分配的账务处理；总帐的生成和会计报表的编制；审核下属子公司报来的会计报表，对应合并会计报表的予以合并，编制成合并会计报表；文档编码:

10、CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10

11、HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 Z

12、J1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编

13、码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H1

14、0 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4

15、 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文

16、档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3编制会计报表附注及财务情况说明书，完成财务报告的编制。二、会计人员岗位职责会计部部长：贯彻执行国家有关财经法规、政策，组织全部人员完成各项核算工作，检查各岗位职责执行情况，发现问题及时解决；制定会计人员岗位责任制及稽核制度，明确会计人员的分工及相互协调体系，定期考核各岗位人

17、员工作绩效，形成高效有序的会计工作环境；根据企业会计制度合理建帐、复核会计报表。确保报出的会计报表和其他会计资料，数据真实、准确、可靠，并为财务状况分析提供资料，组织编写会计报告；建立财产清查制度，组织参与财产清查盘点，认真填好盈亏报表，及时报批处理，达到帐、卡、物相符。对债权债务要监督检查，发现问题及时处理；严格执行各项投资、成本、资金、经费计划。主管会计：协助会计部部长，实施各项计划，依法实行会计监督；协助部长组织本部门会计人员学习专业技术知识及现代管理方法；配合部长运用符合现代企业管理制度的方法切实加强会计核算及管理工作；负责长短期投资的会计核算，登记长期投资备查帐簿。年末，作好长短期投

18、资减值准备的会计核算。文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档

19、编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H

20、10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K

21、4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3

22、文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X

23、8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z

24、6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3根据各子公司会计报表，定期编制合并会计报表，每季度编写会计报表附注及说明；合并各子公司及母公司的统计报表，编制与编写年度决算报表及其说明；编制合并财务指标预算，并落实各项预测指标；协调会计部各岗位人员之间及公司与各子公司财务人员之间的工作；协

25、助注册会计师的审计工作；在部长不在时，临时全面主持会计部的日常工作并对财务总监负责。总账会计（主管会计）：负责本部凭证复核及总分类帐登记工作；编制本部会计报表；督促各岗位人员整理会计凭证，并将凭证、报表等会计资料及时归档保管；处理有关会计凭证，包括各类长期资产、股东权益的帐务处理，根据相关会计制度及股份公司财务规定，及时、稳妥、正确地进行帐务处理；编制公司其他外报资料；协助主管会计进行其他内部协调工作。成本会计：文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1

26、T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8

27、A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X

28、2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9

29、R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8

30、K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R

31、6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:C

32、H9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3协助主管会计制订成本管理与核算制度，提供年度、季度产品成本预测，明确目标成本，并提交主管会计；督促有关部门制定各产品直接材料、直接人工的消耗定额，督促车间编制制造费用预算，并据以编制成本计划；收集每月产品材料、人工、水电、机辅料消耗数量及金额，据以计算成本，并对存货的计量、验收、领、用、盘存等相关制度的不足提出合理化建议；负责登记成本明细账，按月计算各产品当月成本费用发生额，正确核算在产品及产成品的单位成本及总成本，形成成本报表；填制成本转帐凭

33、证，核算委托加工产品的材料领用、消耗核销；编制季度成本降低计划，并根据完成情况提出改进措施，提交主管会计以作为成本控制依据，定期盘点在产品及产成品，对盘盈盘亏提出处理意见。年末，作好存货跌价准备的会计核算；固定资产、原材料、银行对帐会计：协助主管会计，制定固定资产管理与核算制度，负责固定资产的购入、转移、盘盈盘亏、报废等情况的帐务处理；年末，作好固定资产减值准备的会计核算。建立健全固定资产明细表，计提固定资产折旧并据以进行账务处理；计算固定资产综合利用率，以供财务管理部财务分析使用。会同有关部门制定材料核算与管理制度，确定合理的材料储备定额，对材料采购，库存和消耗进行财务控制。审核材料收发原始

34、凭证，编制材料收发记帐凭证，核算材料采购应文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1

35、R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:

36、CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10

37、HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 Z

38、J1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编

39、码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H1

40、0 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3付、预付帐款明细及库存材料三级明细；登记银行存款日记帐，并及时录入现金管理模块，根据结算中心的银行对帐单，用电脑对帐；检查余额表，必要时用手工对帐；查明三个月以上的未达款项原因，及时报主管会计处理。销售、税务及包装物会计：

41、根据企业会计制度规定的收入确认标准，确认当月应确认的各项收入；核算销售收入及销售成本明细，编制销售报表，核算应收账款明细并进行帐龄分析，按月与贸易公司核对应收帐项，保证帐目清晰；按税收法规的规定，计提当期应计的各项税金；按时填制税务申报表，提交有关税务机关审核，及时缴纳税款，核算“应交税金”明细；负责增值税电脑专用发票的领购、保管、开具和核销工作，确保销货发票领、用、存三转对口；根据实际需要，确定合理的包装物储备定额；核算包装物采购相关应付、预付帐款明细，完成包装物的购入、出库、暂估、报废、盘点核算的会计工作，并进行相应的帐务处理；掌握包装物资金占用动态，进行货龄分析，对呆滞的包装材料及时反映

42、主管部门后做相应处理。文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档

43、编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H

44、10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K

45、4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3

46、文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X

47、8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z

48、6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3制单及维修材料会计：审核现金、银行收付的外来原始单据与内部报销单据的合法性、真实性，并据经总账会计审核后的原始单据编制记帐凭证，及时输入账务系统，按规定期限整理记帐凭证并传送总帐会计；及时登记并严格管理往来明细账，按单位和个人分户记录，做到账

49、账、账证相符，并办理债权催报、债务清理工作；登记销售费用、管理费用、财务费用明细账，做到账账、账证相符；装订整理凭证，并按序编号，提交总账会计归档；办理本部门及其它部门对有关数据及凭证的查询；对基建维修材料进行账务处理。出纳：根据经审核的收、付款凭证进行复核并办理款项的收付；根据已收、付款的凭证，及时登记现金日记账及银行存款日记账；妥善保管现金、有价证券，确保其安全无缺，如有现金短款负责赔偿，不得泄露保险柜密码，保险柜钥匙不得交予他人；保管有关印章、空白收据和空白支票（支票使用章不得全部保管），支票按规定用途签发，对空白收据、支票的领用设专门登记簿，认真办理领用、注销手续，对不及时报销者要催报

50、并报告领导；根据人事部门制定并经会计部部长审核的工资发放表，及时正确发放工资；按核定额度，掌握库存现金数量，超额及时存入结算中心；每日结清现金账面余额，并与实际现金存量核对，做到日清月结；文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文档编码:CH9R1T8X8H10 HS8K8A2Z6K4 ZJ1R6X2J6R3文

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