Every financial personnel should understand this technological process, should understand relevant financial software more, at present a bit the company with dimensions or a bit higher level of management all picks informatization government, you should know how to be used software and how to install, want a proof to make only correct, the others everything finishs by the computer: Proof - collect - detail Zhang - general ledger - all sorts of forms for reporting statistics. Come to what often be necessary understand financial flow dispute above all. One, roughly link: 1, fill according to primitive proof or primitive proof summary table make certificate of charge to an account. 2, pay proof of charge to an account to register cash journal and bank deposit journal according to closing. 3, according to proof of charge to an account the detail that register classifies Zhang. 4, according to summary table of course of collect of proof of charge to an account, work out 　 　 5, register general ledger according to course summary table. 6, period end, weave according to general ledger and detail classification Zhang balance sheet and profit are expressed. If the scope of the enterprise is little, portfolio is not much, need not install detail to classify Zhang, register the business that chase a pen general ledger directly. Every produce personnel of accounting of requirement of actual accountant solid Wu brushstroke business is about to register detail to classify Zhang in. And the amount in general ledger is direct copy the number of course summary table the past. The enterprise is OK according to portfolio every other 5 days, 10 days, 15 days, or it is work out of a month course summary table. If business is quite big. OK also one day is made up. 2, specific content: 1, the first thing that every month institute should do registers proof of charge to an account according to primitive proof namely (there must be finance affairs when doing certificate of charge to an account (manager) have sign after the person of authority signs, you are being done) , next lunar end or summary table of course of fixed work out register general ledger (lunar end is registered even if calculate a balance, make sure the record is written down calculate do not make mistake) , every produce brushstroke business to register detail Zhang according to proof of charge to an account. 2, lunar end notices to extract depreciation even, the amortize of the charge that wait for booth, if new company organization expenses is in,the first month turns into charge entirely. Plan the cent collection that carries depreciation is borrow overhead expenses or be to make charge borrow accumulative total depreciation, this depreciation forehead is fixed assets is worth the basis formerly, net value and computation of use fixed number of year come out. Lunar end extracts taxes to reach even add, actual it is land tax this one. Extract taxes to reach namely add, have city building duty, educational cost is additional wait, have duty Wu decision. 3, lunar end weaves after course summary table, weave two cent are recorded. The first cent records: increase and decrease kind family goal always produces the forehead to turn into profit of the current year, income of debtor battalion business (yield, other business income) borrow profit of the current year. The 2nd cent records: Borrow profit of the current year to borrow advocate business Wu cost (advocate business Wu taxes and add, other business cost) . After turning if balance is in,debit does not need to pay income tax for deficit, if explain in credit side gain needs to pay income tax, computational method, credit side of income tax = needs tax rate of frontal * income tax, do certificate of charge to an account next, borrow income tax to borrow should hand in taxes -- should pay income tax, borrow profit of the current year to borrow income tax (although income tax is concerned with profit, but not be deficit scarcely pay income tax, advocate whether is if see the answering after adjusting,specified amount of pay taxes income plus, if be plus,be about to calculate income tax, notice method of income tax business accounting even at the same time, use when handling imposition way, income tax course and should paying taxes course amount is equal, when using pay taxes to affect a way, course of the income tax when existence timeliness difference and should paying taxes course amount is unequal) . 4, final basis the asset of general ledger (monetary fund, fixed assets, receivable Zhang money, receivable bill, short-term investment) indebted (handle bill, should add Zhang money to wait) possessory rights and interests (solid collect a data, capital is common indigestion, did not distribute profit, surplus is public accumulate) the remaining sum of course (it is the number that registers above the last day that points to general ledger course to go up) work out balance sheet, the increase and decrease according to general ledger or course summary table kind course (be like overhead expenses, advocate business Wu cost, yield, advocate business Wu is add etc) produce the specified number (producing the specified number is to point to the happening this month the forehead) watch of work out profit. (about advocate business Wu income and should hand in taxes, should the number that in the country according to each month duty place copies duty will decide. Because duty accuses an opportunity to print,can be specific number above a form) 　 　 5, of the others is bound proof, write notes appended to a book of forms for reporting statistics, 　 of 　 of and so on of analytic circumstance watch 6, note a problem: A, above is mixed except proof of work out charge to an account besides Zhang of the detail that register, all undertake in lunar end. Cash of knot of end of B, month, bank Zhang, conform to of certain dun card, zhang solid conform to. At the beginning of every month in and month out to Zhang of Zhang drab bank according to the bank remaining sum adjustment is expressed, notice the analysis did not amount to money. Time notes when declaring dutiable goods at the beginning of the month, do not want exceed the time limit to declare dutiable goods. Additional, open the bill that give that month that month enter an item in an account. The Zhang that analyses come-and-go every months age with amount, include: Receivable, deal with, other and receivable. 3, problem of forms for reporting statistics: Company treasurer forms for reporting statistics includes 4 forms for reporting statistics, return profit allocation watch and cash flow meter besides balance sheet and profit watch. And profit allocation watch needs to weave in year end only, because be in year end enterprise only,just can be opposite the profit of a gain undertakes allocation. And cash flow meter is only have an authorized strength according to the requirement of duty Wu branch, different area is different the province asks to differ. In April branch of Wu of the duty when the yearly check can ask to raise a requirement to you. (management, financial, do business, make wait for charge month end to do not have remaining sum, checkout method uses the law that express a knot to fall, end of month of course of increase and decrease can accept remaining sum; If production charge has remaining sum, it is to belong to in the product wait for allocate cost, inspect on indebted watch with goods in stock. Zhong Shu is compensatory) you should see you express some things in profit, there are you on the Zhang that wants you only with respect to carry forward profit, such not easy faults, the photograph be identical that the profit of the current year that profit expresses should express with asset. Details is additional: 1, value added tax, enterprise income tax in the country duty signs up for (the business that registers after January 1, 2002 just is in duty handles the nation; Individual income tax and other tax sign up for 　 　 in land tax 2, lunar end attestation (income tax) ; Duty is copied at the beginning of the month (sell a duty) 　 　 3, it is base with salary 100% , welfare funds is 14% , union funds 2% , the worker teachs cost 2.5% , (tax law regulation: Establish group of the company that labour union organizes, institution, society, the 2% dials to union pay funds that press total wages of every months of all worker, by labour union the organization opens " union funds moves pay money special receipt " deduct before duty. Every cannot issue " union funds moves pay money special receipt " , the worker union funds that its extract must not be deducted before enterprise income tax) . 4, 3 danger one gold: Housing accumulation fund, endowment insurance gold, gold of medical treatment insurance, 　 of 　 of unemployed insurance gold 5, current business traffic expense, loading/discharging charges, reasonable loss, examine cost all plan into operating expenses, industrial business plan enter cost 　 　 6, the unit organizes without labour union, cannot plan carry union funds, more need not plan the readjust after carrying. Every season carries income tax simply but, do not need every lunar plan is carried. 7, cash reserve in a bank is average from " basic deposit door " in extraction, account of general provision settle accounts cannot collect ready money, if have special case square but (Zhong Shu is compensatory) . 8, the spending limits of poor travelling expenses: Traffic expenses, accommodation cost, food allowance is expended, mail charge of electricity, baggage freight, 　 of incidental expenses 　 9, cashier journal saves 25 years of 　 a few very useful cent collections: 1, 　 of cash long money borrows: 　 of cash 　 　 borrows: Wait for 　 of excessive of processing property damage to borrow: Wait for 　 of 　 of 　 of excessive of processing property damage to borrow: The income outside doing business (note: Cannot prove a cause) 　 　 2, 　 of cash short money borrows: Wait for 　 of 　 of 　 of excessive of processing property damage to borrow: Cash 　 borrows: Other and receivable money -- money of receivable cash shortage (individual) 　 of 　 of 　 of 　 of 　 of 　 of 　 　 　 -- 　 of 　 of 　 of fund of receivable insurance compensation overhead expenses -- cash is in short supply (note: Cannot prove a cause) 　 　 　 borrows: Wait for 　 of 　 of excessive of processing property damage 3, extract welfare funds 　 to borrow: 　 of 　 of 　 of overhead expenses of 　 of 　 of 　 of operating expenses of 　 of 　 of manufacturing cost 　 borrows: Deal with welfare funds4, plan carry union funds 　 to borrow: Overhead expenses -- 　 of 　 of union funds 　 borrows: Other due -- 　 of union funds 　 5, plan carry a worker to teach funds 　 to borrow: Overhead expenses -- 　 of 　 of 　 of worker education expenses borrows: Other due -- 　 of 　 of worker education expenses 6, pay salary 　 to borrow: Deal with 　 of salary 　 　 to borrow: 　 of 　 of 　 of cash 　 　 should hand in taxes -- should hand in other due of 　 of 　 of 　 of 　 of 　 of individual income tax 　 of 　 of 　 　 　 is other and receivable paragraph (era deducts money) 　 　 7, 　 of duty of extraction city building borrows: Advocate business Wu taxes and add / 　 of 　 of 　 of other business expenses borrows: Should hand in taxes -- should hand in 　 of 　 of city building duty 8, plan carry education to expend add 　 to borrow: Advocate business Wu taxes and 　 of add 　 　 borrow: Other should make a money -- education expends add 　 　 9, stamp duty 　 borrows: Overhead expenses / 　 of 　 of 　 of the charge that wait for booth borrows: Bank deposit / cash (every Zhang book sticks 5 yuan of stamp duty) 　 of 　 teller job one, conduction bank deposit and cash are gotten. 2, responsible check, bill of exchange, bill, receipt management. 3, do bank Zhang and cash Zhang, be in charge of custodial and financial regulation. 4, be in charge of submitting an expense account the job of poor travelling expenses. 1, ask for an advance on one's pay of staff branch bussiness trip and cannot ask for an advance on one's pay, if need ask for an advance on one's pay to must fill in ask for an advance on one's pay is odd, hand in general manager to examine and approve autograph next, hand in by financial examine and verify, affirm without by accident hind, send a money by the cashier. 2, employee is away on official business after coming back, according to solid fill in pay a proof sheet, stick receipt or bill at the back of sheet, hand in first sign by the authenticator, give general manager sign one's name next, undertake be reimbursed for what one spends, again after classics accountant examine and verify, give by the cashier submit an expense account. 5, of employee wages extend. A cash receives 　 paying 　 1, cash closes those who pay, want to nod clear amount face to face, notice par true bogus. If receive false coin to give,confiscate, be in charge of by responsibility person. 2, once cash is paid, answer to build " of chapter of " cash paid on original bill. Overpay or forehead of little Fu Jin, be in charge of by responsibility person. 3, daily received ready money sends a bank, do not get " to sit a " . 4, daily had done work of day-to-day cash take inventory, accomplish Zhang solid conform to. Make taxation form of form of good ready money, avoid cash profit and loss. The cash after coming off work and equivalent reassign general manager are in. 5, do not handle ready money of bedding face forehead commonly pay professional work, pay with turn Zhang or exchange procedures. Special situation needs to examine and approve. 6, fund of the loan outside employee no matter amount how many, need general manager to sign, approve and use only borrow or lend money of ask for an advance on one's pay. If do not have approval loan, pose issue, by responsibility person conceit. 　 of 　 of processing of B bank Zhang 1, account is distinguished first when journal of the bank that register, avoid confuse one thing with another. Open exchange procedures. 2, daily form goes remaining sum of each account deposit, so that general manager reachs financial accounting to understand company capital to run a condition, in order to attemper capital. Daily the taxation form that make a written guarantee is filled before coming off work. 3, had kept all sorts of a blank cheque, must not put in disorder at will. 4, chapter of company Zhang Wu is kept by the cashier at ordinary times. C submits an expense account 　 of 　 of examine and verify 1, in pay person of the agency on proof sheet to whether sign, whether does the authenticator sign. If not have, should fill. 2, whether does the original bill that is added after paying a proof sheet have alter. If have, inquire reason or do not grant to submit an expense account. 3, whether is normal bill mixed with receipt stick, if have, should stick apart (in principle is divided imprint outside the finance bill that has order of finance supervise the manufacture of, the others receipt must not submit an expense account, also must not deduct before duty, zhong Shu is compensatory) . 4, pay the project that fills in on proof sheet to whether exceed 3. If exceed, answer to be filled again. 5, big, small amount whether conform to. If not conform to, should correct fill again. 6, submit an expense account whether is content belonged to submit an expense account reasonably. If be not belonged to, should reject to submit an expense account, have special reason, should via examining and approve. 7, pay proof sheet to go up to whether general manager signs. If not have, do not grant to submit an expense account(www.my-paper.info my paper)