會(huì)計(jì)人員工作手冊(cè)

1、1《會(huì)計(jì)人員工作手冊(cè)》《會(huì)計(jì)人員工作手冊(cè)》第一章第一章會(huì)計(jì)崗位設(shè)置及職責(zé)會(huì)計(jì)崗位設(shè)置及職責(zé)........................................................................................................81.企業(yè)應(yīng)設(shè)置哪些會(huì)計(jì)崗位？........................................................

2、........................................92.會(huì)計(jì)主管崗位的職責(zé)是什么？............................................................................................93.出納崗位的職責(zé)是什么？..........................................................

3、..........................................94.固定資產(chǎn)核算崗位的職責(zé)是什么？....................................................................................95.材料物資核算崗位的職責(zé)是什么？..........................................................

4、..........................96.庫(kù)存商品核算崗位的職責(zé)是什么？....................................................................................97.工資核算崗位的職責(zé)是什么？............................................................................

5、..............108.成本核算崗位的職責(zé)是什么？..........................................................................................109.收入、利潤(rùn)及利潤(rùn)分配核算崗位的職責(zé)是什么？..........................................................1010.資金核算崗位的職責(zé)是什

6、么？........................................................................................1011.往來(lái)結(jié)算崗位的職責(zé)是什么？........................................................................................1012.總賬報(bào)表崗位的職責(zé)是什么？......

7、..................................................................................10第二章建賬原則..........................................................................................................................111.什么是

8、建賬？......................................................................................................................112.建賬的基本原則是什么？....................................................................................

9、..............113.總賬建賬的原則是什么？..................................................................................................114.明細(xì)賬建賬的原則是什么？.............................................................................

10、.................115.日記賬建賬的原則是什么？..............................................................................................126.備查賬建賬的原則是什么？.............................................................................

11、.................12第三章第三章建賬方法建賬方法............................................................................................................................121.貨幣資金核算應(yīng)設(shè)置哪些總賬？.............................................

12、.........................................122.如何設(shè)置現(xiàn)金日記賬？......................................................................................................133.如何設(shè)置銀行存款日記賬？...............................................

13、...............................................134.固定資產(chǎn)核算應(yīng)設(shè)置哪些總賬？......................................................................................135.如何設(shè)置固定資產(chǎn)明細(xì)賬？.....................................................

14、.........................................136.如何設(shè)置工程物資明細(xì)賬？..............................................................................................157.如何設(shè)置在建工程明細(xì)賬？，....................................................

15、......................................158.如何設(shè)置固定資產(chǎn)清理明細(xì)賬？......................................................................................159.材料物資核算應(yīng)設(shè)置哪些總賬？............................................................

16、..........................1511.如何設(shè)置原材料明細(xì)賬？................................................................................................1612.如何設(shè)置包裝物明細(xì)賬？..................................................................

17、..............................1614.如何設(shè)置材料成本差異明細(xì)賬？....................................................................................1615.如何設(shè)置委托加工物資明細(xì)賬？....................................................................

18、................1716.庫(kù)存商品核算應(yīng)設(shè)置哪些總賬？....................................................................................1717.如何設(shè)置庫(kù)存商品明細(xì)賬？....................................................................................

19、........1818.工資核算應(yīng)設(shè)置哪些總賬？............................................................................................1819.如何設(shè)置應(yīng)付工資明細(xì)賬？。.....................................................................................

20、...1820.成本核算應(yīng)設(shè)置哪些總賬？............................................................................................1821.如何設(shè)置生產(chǎn)成本明細(xì)賬？...........................................................................................

21、.1922.如何設(shè)置制造費(fèi)用明細(xì)賬？............................................................................................1923.如何設(shè)置廢品損失明細(xì)賬？............................................................................................1

22、9370.建立會(huì)計(jì)科目時(shí)應(yīng)注意哪些事項(xiàng)？................................................................................2871.怎樣輸入初始余額？........................................................................................................28

23、72.憑證類型的設(shè)置方法有哪些？........................................................................................2973.什么是自動(dòng)轉(zhuǎn)賬分錄？....................................................................................................3

24、074.如何定義自動(dòng)轉(zhuǎn)賬分錄？................................................................................................3075.如何進(jìn)行操作權(quán)限管理？.............................................................................................

25、...32第四章第四章會(huì)計(jì)電算化基本要求會(huì)計(jì)電算化基本要求........................................................................................................321.《會(huì)計(jì)法》對(duì)會(huì)計(jì)電算化的基本要求是什么？..............................................................3

26、22.實(shí)現(xiàn)會(huì)計(jì)電算化的單位應(yīng)設(shè)置哪些崗位？......................................................................323.實(shí)現(xiàn)會(huì)計(jì)電算化的單位如何選擇計(jì)算機(jī)運(yùn)行環(huán)境？......................................................334.實(shí)現(xiàn)會(huì)計(jì)電算化的單位如何選擇舍計(jì)軟件？..........................

27、........................................335.會(huì)計(jì)軟件投入使用前，應(yīng)做好哪些準(zhǔn)備工作？..............................................................346.采用電子計(jì)算機(jī)替代手工記賬的單位，應(yīng)當(dāng)具備哪些基本條件？..............................347.實(shí)現(xiàn)會(huì)計(jì)電算化對(duì)試運(yùn)行有哪些規(guī)定？...........

28、...............................................................348.實(shí)現(xiàn)會(huì)計(jì)電算化的單位對(duì)會(huì)計(jì)軟件的操作權(quán)限有何要求？..........................................359.實(shí)現(xiàn)會(huì)計(jì)電算化的單位在使用會(huì)計(jì)軟件時(shí)操作日志有哪些規(guī)定？..............................3510.實(shí)現(xiàn)會(huì)計(jì)電算化后，舍計(jì)檔案的管理有哪些

29、要來(lái)？....................................................35第五章第五章出納基本業(yè)務(wù)出納基本業(yè)務(wù)....................................................................................................................361.出納人員的基本條件和素質(zhì)有哪些要求？.......

30、...............................................................362.出納人員的職責(zé)有哪些？主要負(fù)責(zé)哪些工作？..............................................................363.出納人員與會(huì)計(jì)人員在工作中有哪些聯(lián)系？如何協(xié)作？...........................................

31、...364.現(xiàn)金日記賬的設(shè)置、登記要求和依據(jù)是什么？..............................................................365.銀行存款日記賬的設(shè)置、登記要求和依據(jù)是什么？......................................................376.現(xiàn)金日記賬和銀行存款日記賬如何結(jié)賬？.............................

32、.........................................377.國(guó)家對(duì)現(xiàn)金的使用和管理有哪些規(guī)定？..........................................................................378.在銀行可以開設(shè)哪些存款賬戶？如何開設(shè)？各有哪些規(guī)定？......................................389.單位的庫(kù)存現(xiàn)金的限額最多

33、少？日常工作中有哪些業(yè)務(wù)可以支付現(xiàn)金？..................3810.什么用途可以到銀行提取現(xiàn)金？如何提現(xiàn)？................................................................3911.現(xiàn)金長(zhǎng)款和短款如何處理？..............................................................................

34、..............3912.什么時(shí)間進(jìn)行銀行對(duì)賬？對(duì)賬單如何取得？如何對(duì)賬？對(duì)賬出現(xiàn)不符如何處理？39第六章第六章銀行結(jié)算方式銀行結(jié)算方式....................................................................................................................391.國(guó)家規(guī)定了哪些支付結(jié)算方式？............

35、..........................................................................392.支票如何購(gòu)買？購(gòu)買支票款如何處理？..........................................................................403.填寫票據(jù)和結(jié)算憑證時(shí)應(yīng)注意什么問(wèn)題？.............................

36、.........................................404.什么情況下使用現(xiàn)金支票和轉(zhuǎn)賬支票？..........................................................................405.現(xiàn)金支票和轉(zhuǎn)賬支票是否可以背書轉(zhuǎn)讓？如何背書轉(zhuǎn)讓？..........................................406.哪些票據(jù)可以掛失止

37、付？如何辦理掛失業(yè)止付手續(xù)？..................................................417.國(guó)家對(duì)單位簽發(fā)空頭、與銀行印鑒不符的支票及在使用支票密碼地區(qū)簽發(fā)未填密碼或密碼錯(cuò)誤的支票有哪些處罰規(guī)定？..................................................................................418.哪些業(yè)務(wù)可以通過(guò)電匯和信匯辦

38、理結(jié)算？如何辦理？手續(xù)費(fèi)如何收??？電、信匯回單的作用是什么？怎樣確認(rèn)已收到款項(xiàng)？..........................................................................419.哪些業(yè)務(wù)可以通過(guò)銀行匯票辦理結(jié)算？如何辦理？手續(xù)費(fèi)如何收取？有哪些現(xiàn)定？..................................................................