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浙江省永康县食品公司下设:六站、一厂实行独立核算;自1974年以来根据机构几经撤并,人员变动,业务生疏等情况,坚持开展每月会计报表汇编和会计核算质量检查,对加强会计核算的基础工作,改善企业经营管理起到了积极作用。具体作法是: 总的采取“以年定点,每月一次,互学互查,巡回召开”的方法,县公司针对实际情况,一年一安排:年初安排好每月召开的地点、互学互查的内容及提高核算质量和管理水平的措施,巡回召开,交叉进行。一般每单位每年轮到1-2次(特殊情况另行改变),会计报表汇编相会计质量检查同时进行。到会同志明确分工:由二位同志汇编报表,其他同志根据检查要求,开展会计核算互学互查工作。检查的内容是:凭证的合法性,开支是否符合规定,科目运用是否恰当,帐簿登记是否正确,成本核算和费用分摊是否准确,会计报表是否及时、真实、完整、帐证、帐帐、帐表、帐实是否相符。并根据会计资料进一步做
Zhejiang Yongkang Food Company under: six stations, a factory independent accounting; Since 1974, according to the organization after several mergers, personnel changes, business unfavorable circumstances, adhere to the monthly accounting statements compiled and accounting quality checks, the right Strengthening the basic accounting work to improve business management has played a positive role. The specific approach is: The general take “Year in a year, once a month, mutual learning, mutual inspection held, ” method, the county company for the actual situation, arranged for each year: the beginning of each month arrangements for the convening of the location, each Learn the content of mutual inspection and improve the quality of accounting and management measures, tour held, cross. Generally each unit turns 1-2 times a year (special circumstances change), accounting statements compiled accounting quality checks at the same time. The comrades to be clear to the division of labor: the compilation of statements by two comrades, other comrades in accordance with the inspection requirements, carry out mutual accounting of accounting checks. Check the content is: the legitimacy of the certificate, the expenses are in line with the provisions of the appropriate use of subjects, books are registered correctly, cost accounting and cost sharing is accurate, the accounting statements are timely, true and complete, accounting, accounting, accounting Table, the book is consistent. And based on accounting information to do further