• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    How Can Classical Accounting Vouchers Be Standardized?

    2017/2/22 22:18:00 16

    Accounting VouchersAccounting EntriesSpecifications

    1. The abstract must describe the pactions recorded in a comprehensive and accurate way.

    1. the accounting items reflected in the contents should be comprehensive and comprehensive: for example, reimbursement vouchers, the summary should indicate who reimbursed, what time to use for what matters and what kind of fees.

    For example, "Zhang San reimbursement for April inspection tour fees", "Li Si reimbursement to entertain a certain company business personnel hospitality".

    Two

    abstract

    The wording should be strict and standard: the reimbursement person usually writes the actual reimbursement person (that is, who actually spends money, rather than the person who represents the reimbursement procedure, for example, when the leader of the secretarial leader performs the reimbursement procedure, the actual reimbursement person is the leader himself). In addition, the names of the people in the accounting vouchers should be used in full names instead of their duties (for example, they can not use the words "Li general" or "Wang manager").

    In this way, the names of units with contacts should be used as far as possible, instead of using local names to replace local subsidiaries, agents, suppliers or customers.

    All those involved in the confirmation of claims and debts must use the full name or full name of the other party, so as to avoid confusion when multiple similar names appear.

    3. summary should try to reflect the accounting personnel to confirm paction pactions or accounting estimates, especially the accounting vouchers: for example, amortization costs, in addition to producing accessories that can reflect the overall cost of the supplementary amortization expenses, when entering the voucher summarization, it is necessary to explain the main reasons for supplement and the period of renewal.

    For example, "because of the delayed signing of the rent contract, the rent amortization in January 2012" is added. "Because the estimated amount is lower than the actual amount, the amortization of office decoration fees in 2013 6-8" is added, "amortization period is changed from 3 years to 2 years, and the amortization of pfer fees in 1-6 months 2013" is added.

    Two. Usage limit of accounting voucher borrowers' subjects

    When entering accounting vouchers,

    accounting personnel

    Often, at that time, we accelerated accounting voucher entry speed and adopted a method of borrowing more loans in a certificate.

    There are several points to note.

    1. it is not allowed to borrow more than one loan.

    The loan subjects here refer to "last level subjects".

    First, borrowing more loans or borrowing more than one loan, "one" means that only one "last class" is allowed in the debtor or lender.

    For example, the following accounting entries belong to "borrowing more than one loan":

    Borrowing: administrative expenses - city traffic 100

    Loan: cash in cash 100

    Sales: sales expenses - business entertainment 200

    Loan: cash in cash 200

    The above entries record two reimbursement businesses, which can be done in an accounting voucher, with two borrowers, last level subjects, and a credit last class.

    If the above business is reimbursed by the same person, the credit subjects can also be merged.

    Borrowing: administrative expenses - city traffic 100

    Sales: sales expenses - business entertainment 200

    Loan: cash in cash 300

    Generally speaking, when dealing with pactions of different nature, the entry of credited entries is preferably consistent with the amount of one loan. Even if there is only one debit or credit subject, there is no need to merge; the entry of cash and bank vouchers should not be merged.

    For example, the following bank collection vouchers belong to "one loan and more loans". The borrower's subjects should not be merged to maintain the same flow as the bank statements.

    Borrow: bank account -1088 account 200

    Loans: accounts receivable -A customers 200

    Borrow: bank account -1088 account 500

    Loans: accounts receivable -B customers 500

    2. pitional subjects are not allowed to carry forward within one document:

    For example, the following entry is not allowed in the same Voucher:

    Borrow: stock goods 200

    Loan: production cost 200

    Borrowing: main business cost 200

    Loan: inventory merchandise 200

    this

    voucher

    Inside, the "goods in stock" is a pitional subject, which must be processed by two accounting vouchers.

    At the same time, such a practice also violates the above first restrictions on "multi loan and multi loan", and borrowers and lenders have two last level subjects.

    In addition, we should also note that the following credentials are also against the "multi loan and multi loan" restriction: suppose Zhang three borrowed 200 yuan reserve money and paid it in the same month.

    Borrow: other receivables - Zhang three 200

    Loan: cash in cash 200

    Cash: cash 200

    Loan: other receivables - Zhang three 200

    If we borrow more loan vouchers, we will lead to the confusion of the "other subjects", which will be harmful to the proper use of the ledger.

    When borrowers and lenders have multiple last level subjects, the existing financial software system is unable to distinguish the one-to-one relationship, and the system only recognizes the last level subjects as the other subjects by default.

    For example, if the above production cost is pferred to the inventory commodity and then pferred to the main business cost, the other business subject of the main business cost should be an inventory item, but if it is processed in a certificate, when it inquires the subsidiary ledger, its other subject will become the production cost (because the production cost appears before), and the other item is also the production cost.

    For more information, please pay attention to the world clothing shoes and hats and Internet cafes.


    • Related reading

    Ten Ways Of Manipulating Accounting Statements And Auditing Strategies

    Accounting teller
    |
    2017/2/18 20:49:00
    22

    The Correct Method Of Writing RMB

    Accounting teller
    |
    2017/2/17 22:07:00
    74

    Nine Details That Should Be Paid Attention To In Pre Tax Deduction Of Wages And Expenditures

    Accounting teller
    |
    2017/2/13 22:04:00
    11

    Cashier: How To Open A Bank Account

    Accounting teller
    |
    2017/2/12 22:21:00
    36

    出納知識:怎樣簽發支票

    Accounting teller
    |
    2017/2/12 21:21:00
    20
    Read the next article

    CFO'S Financial Management Base: Concentrating Superior Resources

    In the specific financial management of CFO, they should always pay attention to enterprise development strategy, competitive advantage, external environment, risk preference and even internal management structure and management mode. These are the basis for their role and the basis for long-term healthy development of enterprises.

    主站蜘蛛池模板: 日本高清视频色wwwwww色| 亚洲天堂中文字幕| yellow字幕网在线| 精品一区精品二区制服| 性色AV无码中文AV有码VR| 国产一区二三区| 中文字幕久久久人妻无码| 美女的胸又黄又www网站免费| 扒开双腿猛进湿润18p| 国产一区二区三区电影| 中文字幕aⅴ人妻一区二区| 羞羞视频网站免费入口| 成人午夜免费福利视频| 免费大片黄在线观看日本| eeusswww电影天堂国| 漂亮人妻被黑人久久精品| 国产高清美女一级毛片图片| 亚洲欧洲精品成人久久曰影片| 182tv免费视视频线路一二三| 欧美xxxx狂喷水| 国产成人av在线影院| 久久丁香五月天综合网| 综合无码一区二区三区| 好男人在线观看高清视频www| 亚洲色欧美色2019在线| 69国产精品视频免费| 最近高清中文在线国语视频完整版| 国产成A人亚洲精V品无码性色| 久久久噜久噜久久gif动图| 精品视频一区二区三区在线观看 | 要灬要灬再深点受不了好舒服| 无码一区二区三区在线观看| 又大又硬又爽又粗又快的视频免费| ww亚洲ww在线观看国产| 欧美色欧美亚洲高清在线视频| 国产砖码砖专区| 久久久久久久久久久久久久久| 精品国产三级a在线观看| 在线看无码的免费网站| 亚洲www在线| 色悠久久久久久久综合网伊人 |