財(cái)務(wù)出納是否應(yīng)該做應(yīng)收帳款?需要由財(cái)務(wù)會(huì)計(jì)備案,財(cái)務(wù)出納申請(qǐng)辦理現(xiàn)金收付與銀行結(jié)算業(yè)務(wù),審批相關(guān)會(huì)計(jì)原始憑證,據(jù)以編寫(xiě)收、付款憑證,再根據(jù)收、支付憑據(jù)逐單次序備案現(xiàn)錢(qián)日做賬和存款日做賬,并長(zhǎng)出賬戶(hù)余...
公司會(huì)計(jì)憑證裝訂的有關(guān)規(guī)定有什么?1、會(huì)計(jì)記賬憑證的打印裝訂:一般每月打印裝訂一次,打印裝訂好一點(diǎn)的憑據(jù)按年分月保管好存檔。(文書(shū)檔案的打印裝訂主要包含會(huì)計(jì)記賬憑證、財(cái)務(wù)會(huì)計(jì)帳本、財(cái)務(wù)會(huì)計(jì)報(bào)表及其它...
清算財(cái)務(wù)會(huì)計(jì)和往來(lái)會(huì)計(jì)的差別清算財(cái)務(wù)會(huì)計(jì)便是計(jì)算和指導(dǎo)應(yīng)收款或應(yīng)對(duì)會(huì)計(jì)的,而財(cái)務(wù)出納是管理方法現(xiàn)錢(qián)那片.如:一家公司就是來(lái)付款的,那樣清算財(cái)務(wù)會(huì)計(jì)要核查應(yīng)收款或應(yīng)對(duì)的信息,保證賬賬相符,帳實(shí)相符,帳表相符...
公司所面臨的環(huán)境因素日益繁雜,運(yùn)營(yíng)難度系數(shù)持續(xù)加大。這一艱苦的階段,對(duì)會(huì)計(jì)給出了更高的要求。會(huì)計(jì)怎樣貫徹落實(shí)管理轉(zhuǎn)型和結(jié)構(gòu)提高的規(guī)定,融合本企業(yè)的管理實(shí)踐活動(dòng),參考跨國(guó)企業(yè)的成功經(jīng)驗(yàn),對(duì)于我們來(lái)說(shuō)能...
財(cái)務(wù)報(bào)告也稱(chēng)對(duì)外開(kāi)放財(cái)務(wù)會(huì)計(jì)報(bào)表,是會(huì)計(jì)要素對(duì)外開(kāi)放所提供的體現(xiàn)會(huì)計(jì)要素經(jīng)營(yíng)情況與經(jīng)營(yíng)的財(cái)務(wù)會(huì)計(jì)報(bào)表,包含負(fù)債表、利潤(rùn)表、現(xiàn)流表或經(jīng)營(yíng)情況變動(dòng)表、表格和附表。財(cái)務(wù)報(bào)表是財(cái)務(wù)報(bào)表的重要一部分,不包含執(zhí)...
財(cái)務(wù)審計(jì)風(fēng)險(xiǎn)是注冊(cè)會(huì)計(jì)師對(duì)包含關(guān)鍵不正確的財(cái)務(wù)報(bào)告是不適當(dāng)審計(jì)報(bào)告意見(jiàn)風(fēng)險(xiǎn)。中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)在1996年底發(fā)布的《獨(dú)立審計(jì)具體準(zhǔn)則第9號(hào)--內(nèi)部控制和審計(jì)風(fēng)險(xiǎn)》上對(duì)財(cái)務(wù)風(fēng)險(xiǎn)界定為:所說(shuō)財(cái)務(wù)審計(jì)風(fēng)險(xiǎn)是財(cái)務(wù)...
一、假帳能夠分為兩種:假帳真算與會(huì)計(jì)實(shí)操假算。1、假帳真算:是財(cái)務(wù)會(huì)計(jì)用于做賬的重要依據(jù)本身就是不真實(shí)的,那么就算它財(cái)務(wù)核算再用心,最后所產(chǎn)生的財(cái)務(wù)會(huì)計(jì)報(bào)表數(shù)據(jù)信息也依舊是不真實(shí)的。2、會(huì)計(jì)實(shí)操假算:...
20年外資企業(yè)財(cái)務(wù)會(huì)計(jì)實(shí)踐活動(dòng),促使鐘文慶積累了濃厚的會(huì)計(jì)聰慧。不論是財(cái)務(wù)報(bào)告數(shù)據(jù)背后的真相還是對(duì)于風(fēng)險(xiǎn)與成本費(fèi)的認(rèn)識(shí),這名外資企業(yè)大咖都是有著更加深刻感受?!皞鹘y(tǒng)會(huì)計(jì)核心理念已經(jīng)結(jié)構(gòu),一個(gè)新的財(cái)務(wù)會(huì)...
由于互聯(lián)網(wǎng)技術(shù)的快速發(fā)展,以手工制作為主體的傳統(tǒng)式會(huì)計(jì)模式被電子計(jì)算機(jī)逐漸替代,財(cái)務(wù)的計(jì)算職責(zé)都將產(chǎn)生實(shí)際轉(zhuǎn)變,那便是進(jìn)一步發(fā)揮財(cái)務(wù)會(huì)計(jì)對(duì)客觀性經(jīng)濟(jì)行為調(diào)整、具體指導(dǎo)、管束、推動(dòng)的能動(dòng)性,進(jìn)一步根據(jù)...
方法一:賬證核查注冊(cè)會(huì)計(jì)往往可以通過(guò)財(cái)務(wù)會(huì)計(jì)報(bào)表、帳簿及其憑證核查,查明已經(jīng)發(fā)生的經(jīng)濟(jì)事項(xiàng),對(duì)其下結(jié)果,是與其說(shuō)審計(jì)對(duì)象-現(xiàn)階段會(huì)計(jì)的特點(diǎn)密不可分的。會(huì)計(jì)的主要特點(diǎn)及賬證核查的關(guān)鍵方式就是:1.會(huì)計(jì)原...