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最近,我们对全县45户国营企业的会计基础工作,进行了一次全面的检查评比。检查的内容。根据会计原理的基本准则和现行会计制度的规定,检查评比了五个方面的问题;一查会计凭证是否合法,齐全,帐簿设置、启用和交接是否符合规定,科目运用是否得当,记账、结帐是否符合规则;二查成本核算是否符合制度规定,各种摊提费用是否按制度办事,利润的核算是否正确;三查会计报表是否及时、正确、完整、美观,有无编表说明和财务分析报告,帐表是否相符;四查年度和季度是否编制财务收支计划,固定资产和在用低值易耗品是否建立帐卡,物资管理是否建立盘点制度,帐、实是否相符,现金管理是否符合货币管理的规定;五查有无违反财经纪律的行为。检查的方法。为了互相学习,取长补短,改进
Recently, we conducted a comprehensive inspection and appraisal of the accounting foundation work of 45 state-owned enterprises in the county. Check the content. According to the basic principles of accounting principles and the provisions of the current accounting system, inspection and evaluation of the five aspects of the problem; check the accounting vouchers are legal, complete, bookkeeping, commissioning and handing over compliance, the use of subjects is appropriate, accounting, Check whether the rules of compliance; Second, check the cost of compliance with the provisions of the system, all kinds of amortization costs according to the system, profit accounting is correct; Third check whether the accounting statements timely, correct, complete, beautiful, Fourth, check whether the financial revenue and expenditure plan, fixed assets and in-use low-cost consumable goods are set up an account card, and whether material management establishes the inventory counting system, Management is in line with the provisions of monetary management; five check whether there is any violation of financial discipline. Check the method. In order to learn from each other, learn from each other, improve