(100頁(yè)word版)上市xx公司會(huì)計(jì)核算手冊(cè)

1、XXXXXXXXXX公司會(huì)計(jì)核算手冊(cè)2第二節(jié)采購(gòu)與付款..........................................................................................................................83一、總則.................................................................

2、......................................................................83二、崗位分工與授權(quán)批準(zhǔn)...........................................................................................................83三、采購(gòu)訂單審批控制..................

3、.............................................................................................85四、入庫(kù)與驗(yàn)收控制...................................................................................................................8

4、6五、報(bào)賬與付款控制...................................................................................................................87六、監(jiān)督檢查.......................................................................................

5、.........................................88第三節(jié)銷(xiāo)售與收款..........................................................................................................................88一、總則.........................................

6、...............................................................................................88二、崗位分工及授權(quán)批準(zhǔn)...........................................................................................................88三、銷(xiāo)

7、售合同訂單控制.............................................................................................................89四、勞務(wù)提供的控制.............................................................................................

8、......................91五、收入確認(rèn)和收款控制...........................................................................................................91六、銷(xiāo)售成本結(jié)轉(zhuǎn)流程..................................................................

9、.............................................92七、監(jiān)督檢查................................................................................................................................93第四節(jié)成本費(fèi)用..............................

10、................................................................................................93一、總則......................................................................................................................

11、..................93二、崗位分工及授權(quán)批準(zhǔn)...........................................................................................................94三、成本費(fèi)用支出控制......................................................................

12、.........................................94四、監(jiān)督檢查................................................................................................................................95第五節(jié)貨幣資金..................................

13、............................................................................................96一、總則..........................................................................................................................

14、..............96二、授權(quán)控制................................................................................................................................96三、崗位控制..............................................................

15、..................................................................96四、支付控制程序的關(guān)鍵控制點(diǎn)..............................................................................................96五、貨幣資金管理、備用金、銀行貸款管理.......................

16、..................................................97六、印鑒管理................................................................................................................................99七、監(jiān)督檢查..........................

17、......................................................................................................99第七節(jié)財(cái)務(wù)會(huì)計(jì)報(bào)告...........................................................................................................

18、........100一、財(cái)務(wù)會(huì)計(jì)報(bào)告填報(bào)要求.....................................................................................................100二、財(cái)務(wù)會(huì)計(jì)報(bào)告上報(bào)時(shí)間要求...............................................................................

19、.............100三、財(cái)務(wù)會(huì)計(jì)報(bào)告分析要求.....................................................................................................100第六章會(huì)計(jì)組織機(jī)構(gòu)及會(huì)計(jì)隊(duì)伍建設(shè)........................................................................

20、...................102第一節(jié)會(huì)計(jì)組織結(jié)構(gòu)及會(huì)計(jì)工作崗位設(shè)置................................................................................102一、會(huì)計(jì)組織機(jī)構(gòu)設(shè)置.......................................................................................

21、......................102二、會(huì)計(jì)工作崗位職責(zé).............................................................................................................103第二節(jié)會(huì)計(jì)人員要求................................................................

22、....................................................104一、會(huì)計(jì)人員基本要求.............................................................................................................104二、財(cái)務(wù)部門(mén)負(fù)責(zé)人基本要求..............................

23、...................................................................104三、會(huì)計(jì)主管人員應(yīng)當(dāng)具備下列基本條件............................................................................104第三節(jié)會(huì)計(jì)人員培訓(xùn)............................................

24、........................................................................105一、培訓(xùn)的目的..........................................................................................................................105二、培訓(xùn)的內(nèi)容和形式...

25、..........................................................................................................105三、培訓(xùn)的組織與實(shí)施.....................................................................................................