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症状一:原始记录管理工作较薄弱 缺乏制度约束和程序化管理要求,对于油品进销存流转的计量、验收、统计、结算等原始记录比较随意且资料传递不畅,影响了财务基础数据的正确性、可靠性,导致会计资料不准确。 处方:建立规范的原始记录管理制度。原始记录是会计核算工作的基础环节,对会计核算工作正常进行起重要保证作用。根据规范,应对进货、销售、储存、流转统计、油品计量、油品验收、油品差异处理各个环节设计具体实用的原始
Symptom 1: the original records management weakness Lack of institutional constraints and program management requirements for the oil Invoicing transfer measurement, acceptance, statistics, billing and other original records more random and poor data transfer, affecting the financial basis of the data Correctness, reliability, resulting in accounting information is not accurate. Prescription: the establishment of norms of the original records management system. The original record is the basic part of the accounting work, plays an important role in guaranteeing the normal accounting work. According to the specification, should deal with purchase, sale, storage, circulation statistics, oil measurement, oil inspection, oil processing differences in the various aspects of the design of practical and practical primitive