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,,,,,財(cái)務(wù)收支管理系統(tǒng)（全年記賬）,,,,,,,,,,,,

,,一月,,,,,,,,,,,,,,,

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,,二月,,,,,,,,,,,,,,,

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,,三月,,,,,,,,,,,,,,,

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,,四月,,,月份,1月,2月,3月,4月,5月,6月,7月,8月,9月,10月,11月,12月

,,,,,累計(jì)收入,14800,16400,14400,14100,16300,13800,13800,13600,16300,16800,15800,13800

,,五月,,,,"14,800.00","16,400.00","14,400.00","14,100.00","16,300.00","13,800.00","13,800.00","13,600.00","16,300.00","16,800.00","15,800.00","13,800.00"

,,,,,累計(jì)支出,7100,7400,7400,7500,6700,7100,7700,6700,6700,6500,7100,7500

,,六月,,,,"7,100.00","7,400.00","7,400.00","7,500.00","6,700.00","7,100.00","7,700.00","6,700.00","6,700.00","6,500.00","7,100.00","7,500.00"

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,,七月,,,累計(jì)收入,,,,累計(jì)支出,,,,,,,,

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,,八月,,,"179,900.00",,,,"85,400.00",,,,,,,,

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,,九月,,,,,,,,,,,,,,,

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,,十月,,,累計(jì)結(jié)余,,,,利潤(rùn)率,,,,,,,,

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,,十一月,,,"94,500.00",,,,53%,,,,,,,,

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,,十二月,,,,,,,,,,,,,,,

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,,,,,月份,1月,2月,3月,4月,5月,6月,7月,8月,9月,10月,11月,12月

,,,,,收入,"14,800.00","16,400.00","14,400.00","14,100.00","16,300.00","13,800.00","13,800.00","13,600.00","16,300.00","16,800.00","15,800.00","13,800.00"

,,,,,支出,"7,100.00","7,400.00","7,400.00","7,500.00","6,700.00","7,100.00","7,700.00","6,700.00","6,700.00","6,500.00","7,100.00","7,500.00"

,,,,,結(jié)余,"7,700.00","9,000.00","7,000.00","6,600.00","9,600.00","6,700.00","6,100.00","6,900.00","9,600.00","10,300.00","8,700.00","6,300.00"

,,,,,出納日常工作流程,,,,,,,,,,,,

,,,,,上班前準(zhǔn)備：檢查清點(diǎn)保險(xiǎn)柜內(nèi)的物品，各賬戶查詢清點(diǎn)，對(duì)賬清算。請(qǐng)示當(dāng)日資金安排計(jì)劃，修改補(bǔ)充當(dāng)日工作計(jì)劃。,,,,,,,,,,,,

,,,,,辦理現(xiàn)金收付業(yè)務(wù)：根據(jù)稽核人員審核簽章的收付款憑證進(jìn)行復(fù)核，辦理款項(xiàng)收付。收付款后，要在收付款憑證上簽章，并加蓋“收訖”“付訖”戳記。,,,,,,,,,,,,

,,,,,辦理銀行結(jié)算業(yè)務(wù)：嚴(yán)格按照國(guó)家有關(guān)銀行賬戶和銀行結(jié)算的規(guī)定，辦理銀行存款收付業(yè)務(wù)。規(guī)范使用支票，嚴(yán)格控制簽發(fā)空白支票。,,,,,,,,,,,,

,,,,,登記日記賬：根據(jù)已經(jīng)辦理完畢的收付款憑證，逐筆順序登記現(xiàn)金日記賬和銀行存款日記賬，并結(jié)出余額。銀行存款日記賬的賬面余額要及時(shí)與銀行對(duì)賬單核對(duì)，月末要編制銀行存款余額調(diào)節(jié)表。,,,,,,,,,,,,

,,,,,保管庫(kù)存現(xiàn)金和有價(jià)證券：確保其安全和完整無(wú)缺。庫(kù)存現(xiàn)金不得超過(guò)銀行核定的限額，超過(guò)部分要及時(shí)存入銀行。不得以“白條”充抵現(xiàn)金，更不得任意挪用現(xiàn)金。,,,,,,,,,,,,

,,,,,保管印章和票據(jù)：妥善保管所管的印章，嚴(yán)格按照規(guī)定用途使用。對(duì)于空白收據(jù)和空白支票必須嚴(yán)格管理，專設(shè)登記簿登記，認(rèn)真辦理領(lǐng)用注銷手續(xù)。,,,,,,,,,,,,

,,,,,復(fù)核收入憑證，辦理銷售結(jié)算：認(rèn)真審查銷售業(yè)務(wù)的有關(guān)憑證，嚴(yán)格按照銷售合同和銀行結(jié)算制度辦理銷售款項(xiàng)結(jié)算，催收銷售貨款。,,,,,,,,,,,,

,,,,,辦理往來(lái)結(jié)算：對(duì)購(gòu)銷業(yè)務(wù)以外的各種應(yīng)收、暫付款項(xiàng)，要及時(shí)催收結(jié)算；應(yīng)付、暫收款項(xiàng)，要抓緊清償。對(duì)確實(shí)無(wú)法收回的應(yīng)收賬款和無(wú)法償還的應(yīng)付賬款，應(yīng)查明原因，按照規(guī)定報(bào)經(jīng)批準(zhǔn)后處理。,,,,,,,,,,,,

,,,,,核算其他往來(lái)款項(xiàng)：對(duì)購(gòu)銷業(yè)務(wù)以外的各項(xiàng)往來(lái)款項(xiàng)，要按照單位和個(gè)人分戶設(shè)置明細(xì)賬，根據(jù)審核后的記賬憑證逐筆登記，并經(jīng)常核對(duì)余額。,,,,,,,,,,,,

,,,,,執(zhí)行工資計(jì)劃，監(jiān)督工資使用：根據(jù)批準(zhǔn)的工資計(jì)劃，會(huì)同勞動(dòng)人事部門，嚴(yán)格按照規(guī)定掌握工資和獎(jiǎng)金的支付，分析工資計(jì)劃的執(zhí)行情況。,,,,,,,,,,,,

,,,,,審核工資單據(jù)，發(fā)放工資獎(jiǎng)金：根據(jù)實(shí)有職工人數(shù)、工資等級(jí)和工資標(biāo)準(zhǔn)，審核工資獎(jiǎng)金計(jì)算表，辦理代扣款項(xiàng)，計(jì)算實(shí)發(fā)工資。按照車間和部門歸類，編制工資、獎(jiǎng)金匯總表，填制記賬憑證，經(jīng)審核后，會(huì)同有關(guān)人員提取現(xiàn)金，組織發(fā)放。,,,,,,,,,,,,

,,,,,下班前工作：編寫次日工作計(jì)劃，按規(guī)定報(bào)告當(dāng)日資金信息，按規(guī)定將重要物品存入保險(xiǎn)柜，檢查確認(rèn)保險(xiǎn)柜鎖存情況，整理桌面和辦公環(huán)境。,,,,,,,,,,,,

,,,,,月末、年末工作流程,,,,,,,,,,,,

,,,,,月末工作：完成本月資金盤點(diǎn)和結(jié)賬，移交憑證，轉(zhuǎn)交賬本，接受核查。,,,,,,,,,,,,

,,,,,年末工作：完成年末資金盤點(diǎn)和全年結(jié)賬，準(zhǔn)備下一年度新賬本，移交憑證和賬本，接受對(duì)賬核查，完成上年余額結(jié)轉(zhuǎn)，啟用新賬本。,,,,,,,,,,,,

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,,,,,財(cái)務(wù)收支記賬的步驟如下：,,,,,,,,,,,,

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,,,,,準(zhǔn)備階段,,,,,,,,,,,,

,,,,,收集原始憑證：收集企業(yè)當(dāng)月的所有經(jīng)濟(jì)業(yè)務(wù)憑證，包括發(fā)票、收據(jù)、銀行回單、合同、費(fèi)用報(bào)銷單等。,,,,,,,,,,,,

,,,,,審核原始憑證：對(duì)收集到的原始憑證進(jìn)行審核，檢查其真實(shí)性、合法性和完整性，如發(fā)票的金額是否正確，是否蓋章，報(bào)銷單是否符合公司制度等。,,,,,,,,,,,,

,,,,,編制記賬憑證階段,,,,,,,,,,,,

,,,,,根據(jù)審核無(wú)誤的原始憑證，按照會(huì)計(jì)準(zhǔn)則和企業(yè)內(nèi)部會(huì)計(jì)制度的要求，編制記賬憑證。記賬憑證包括會(huì)計(jì)分錄（借方和貸方科目及金額）和相關(guān)的業(yè)務(wù)說(shuō)明。,,,,,,,,,,,,

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,,,,,登記賬簿階段,,,,,,,,,,,,

,,,,,總賬登記：根據(jù)記賬憑證逐筆登記總賬，匯總企業(yè)各會(huì)計(jì)科目的總金額。,,,,,,,,,,,,

,,,,,明細(xì)賬登記：根據(jù)記賬憑證或原始憑證，分別登記各明細(xì)科目賬，反映具體的經(jīng)濟(jì)業(yè)務(wù)細(xì)節(jié)。,,,,,,,,,,,,

,,,,,日記賬登記：包括現(xiàn)金日記賬和銀行存款日記賬，逐筆登記現(xiàn)金和銀行存款的收入、支出及余額。,,,,,,,,,,,,

,,,,,月末處理階段,,,,,,,,,,,,

,,,,,調(diào)整分錄：根據(jù)權(quán)責(zé)發(fā)生制原則，編制調(diào)整分錄，如計(jì)提折舊、攤銷費(fèi)用、確認(rèn)收入和費(fèi)用等。,,,,,,,,,,,,

,,,,,結(jié)轉(zhuǎn)損益：將收入類和費(fèi)用類科目余額結(jié)轉(zhuǎn)到本年利潤(rùn)科目，計(jì)算當(dāng)月利潤(rùn)。,,,,,,,,,,,,

,,,,,對(duì)賬：核對(duì)總賬與明細(xì)賬、日記賬之間的余額是否一致，確保賬賬相符。,,,,,,,,,,,,

,,,,,編制財(cái)務(wù)報(bào)表階段,,,,,,,,,,,,

,,,,,根據(jù)賬簿數(shù)據(jù)編制財(cái)務(wù)報(bào)表，包括資產(chǎn)負(fù)債表、利潤(rùn)表和現(xiàn)金流量表等。,,,,,,,,,,,,

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