萬(wàn)事開(kāi)頭難，企業(yè)初始建賬頗為關(guān)鍵，要建立一套得心應(yīng)手的賬簿，須留心以下三個(gè)關(guān)鍵點(diǎn)。請(qǐng)看下方，希望對(duì)大家今后工作有所幫助。
All things are difficult before they are easy, the enterprise is vital to the initial subscription, to establish a set of handy books, must pay attention to the following three key points.Please see below, hope to help everyone to work in the future.
濟(jì)南代理記賬公司建議建賬要合身
Jinan bookkeeping agency company advised subscription to fit
建賬是會(huì)計(jì)核算工作的基本方法和重要環(huán)節(jié)之一，是會(huì)計(jì)信息加工處理的中樞，是企業(yè)查賬、對(duì)賬、結(jié)賬以及隨時(shí)了解財(cái)務(wù)狀況和經(jīng)營(yíng)成果的關(guān)鍵階段。企業(yè)有大小，行業(yè)各不同，會(huì)計(jì)人員應(yīng)該依據(jù)規(guī)模和所屬行業(yè)，按照《企業(yè)會(huì)計(jì)準(zhǔn)則》、《小企業(yè)會(huì)計(jì)準(zhǔn)則》及相關(guān)行業(yè)法規(guī)的要求，建立滿足企業(yè)管理需要、便于提取會(huì)計(jì)信息的會(huì)計(jì)賬簿。
Build zhang is one of the basic method and important link of accounting work, is the centre of the accounting information processing, is the enterprise audit, reconciliation, invoicing, and understand the key stage of the financial position and operating results at any time.Different enterprise size, industry, accounting personnel should be based on size and related industries, and in accordance with the accounting standards for enterprises ", "small business accounting standards and related industry regulatory requirements, building can meet the needs of enterprise management and facilitate the accounting books of the extraction of accounting information.
濟(jì)南代理記賬公司提醒建賬不可事無(wú)巨細(xì)，也不能模糊籠統(tǒng)，要繁簡(jiǎn)有度，操作自如。
Remind build zhang jinan bookkeeping agency company in detail, and can't fuzzy generalities, and simplified to moderately, operate freely.
例如，工業(yè)企業(yè)會(huì)計(jì)核算涉及內(nèi)容眾多，成本費(fèi)用的歸集與計(jì)算也較為復(fù)雜，工業(yè)企業(yè)建賬應(yīng)將存貨賬與成本費(fèi)用賬進(jìn)行詳細(xì)列示，便于企業(yè)進(jìn)行精細(xì)化管理;商業(yè)企業(yè)除主要核算商品的進(jìn)貨成本與銷貨成本外，商品進(jìn)銷差價(jià)也是商業(yè)行業(yè)一個(gè)特有的賬簿。
Industrial enterprise accounting, for example, many contents, and the account of the cost calculation is more complex, industrial enterprises build zhang inventory account should be detailed list with cost account, is advantageous for the enterprise to carry on the fine management;Business enterprise purchase cost of goods in addition to the main accounting and cost of goods sold, goods net price difference is also a unique books business industry.
濟(jì)南代理記賬公司建議建好“四本賬”
Jinan bookkeeping agency proposal to build "four books"
無(wú)論企業(yè)規(guī)模大小，無(wú)論會(huì)計(jì)水平高低，會(huì)計(jì)信息流的加工都來(lái)自于以下“四本賬”的匯集，即總分類賬、明細(xì)分類賬、現(xiàn)金日記賬和銀行存款日記賬。
No matter how big or small enterprise scale, regardless of the level of accounting of accounting information processing from the following collection of "four books", namely, general ledger, subsidiary ledger, cash journal and bank deposit journal.
總分類賬簡(jiǎn)稱為總賬，一般企業(yè)只設(shè)一本總分類賬，外形使用訂本賬。總賬科目的設(shè)置可以參照《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》附錄：會(huì)計(jì)科目和主要賬務(wù)處理。
General ledger ledgers for short, general enterprise only establish a general ledger, book appearance using this account.General ledger account Settings can be reference to the accounting standards for enterprises - application guide appendix: accounting subjects and major accounting treatment.
《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》附錄共有6類156個(gè)一級(jí)會(huì)計(jì)科目，與以往的《企業(yè)會(huì)計(jì)制度》的5類會(huì)計(jì)科目相比，多了一類“共同類”會(huì)計(jì)科目，一般企業(yè)不會(huì)涉及到。建賬時(shí)企業(yè)可參照以上6類標(biāo)準(zhǔn)科目，在不違反企業(yè)會(huì)計(jì)準(zhǔn)則確認(rèn)、計(jì)量和報(bào)告規(guī)定的前提下，自行設(shè)置適合自身特點(diǎn)的總賬科目。
The accounting standards for enterprises - application guide the appendix six class 156 primary accountant course, with past five types of "enterprise accounting system and accounting subject, compared to more than a class of" common class "accounting subjects, generally do not involve.Prepare accounts when enterprises can refer to more than 6 class standard course, without violating the accounting standards for enterprises under the premise of recognition, measurement and reporting provisions, to set a general ledger of suitable subjects.
明細(xì)分類賬簡(jiǎn)稱為明細(xì)賬，是分戶登記某一類經(jīng)濟(jì)業(yè)務(wù)明細(xì)情況的賬簿，通常是根據(jù)二級(jí)或明細(xì)科目來(lái)設(shè)置賬戶。明細(xì)賬一般使用活頁(yè)賬，根據(jù)不同的科目性質(zhì)采用不同的欄目。例如，原材料采用多欄式分類賬(收、發(fā)、存數(shù)量金額式);收入、費(fèi)用、成本類的明細(xì)賬采用多欄式;債權(quán)債務(wù)類用三欄式。
Subsidiary ledger subsidiary ledger for short, is the household registration detail one kind of economic business books, are usually based on the secondary or subsidiary subject to set up the account.Subsidiary ledger generally use loose-leaf account, according to the nature of different subjects in different columns.Raw materials, for example, using multiple column ledger (received and sent, the deposit amount type);Revenues, expenses, costs of subsidiary ledger using multi-column type;Creditor's rights debt class with three column.
明細(xì)賬的設(shè)置應(yīng)為企業(yè)經(jīng)營(yíng)管理服務(wù)，例如，一般企業(yè)管理者最為關(guān)注的兩個(gè)賬目就是應(yīng)收賬款和存貨，這兩類資產(chǎn)的狀況影響著企業(yè)的生產(chǎn)和銷售能力，制約著企業(yè)的發(fā)展，應(yīng)收賬款明細(xì)賬的設(shè)置應(yīng)注重賬齡明細(xì)分析和壞賬準(zhǔn)備明細(xì)的計(jì)提;存貨明細(xì)賬除分別設(shè)置原材料、庫(kù)存商品等明細(xì)賬外，還要根據(jù)存貨的庫(kù)齡、積壓毀損程度以及市場(chǎng)行情等，設(shè)置相應(yīng)的存貨跌價(jià)準(zhǔn)備金明細(xì)賬。
Subsidiary ledger setting should be enterprise management service, for example, general enterprise managers place the most emphasis is two accounts receivables and inventory, the two types of assets status affects the enterprise's production and sales ability, it restricts the development of the enterprise, the setting of the accounts receivable subsidiary ledger should pay attention to aging detail analysis and preparation of detailed provisions;Inventory subsidiary ledger in addition to the raw materials, inventory and other subsidiary ledger were set up, and according to the backlog of inventory of library of age, damage degree and the market, set up corresponding inventory depreciation reserve subsidiary ledger.
無(wú)論何種企業(yè)，都存在貨幣資金核算問(wèn)題，庫(kù)存現(xiàn)金日記賬和銀行存款日記賬是必設(shè)的，均應(yīng)使用訂本賬。庫(kù)存現(xiàn)金日記賬要求日清月結(jié)，余額應(yīng)與出納保管的庫(kù)存現(xiàn)金相符，并杜絕資金的體外循環(huán)，杜絕“小金庫(kù)”的發(fā)生。
Monetary fund accounting problems, no matter what kind of enterprise, inventory is cash journal and bank deposit journal will set, both should be used for this account.Stock cash journal asked nissin month knot, the balance should be commensurate with the amount of cash the cashier, and put an end to the extracorporeal circulation of funds, prevent the happening of the "bonus".
銀行存款日記賬余額應(yīng)與銀行對(duì)賬單相符，月初要編制銀行存款余額調(diào)節(jié)表。現(xiàn)金流是企業(yè)的血液，是管理者每天都要關(guān)注的財(cái)務(wù)數(shù)據(jù)。企業(yè)財(cái)務(wù)人員必須每天及時(shí)更新和核對(duì)貨幣資金賬目，使管理者決策做到有的放矢。
Balance of bank deposit journal should be consistent with bank statements, early to prepare bank reconciliation.Cash flow is the blood of the enterprise, managers focus on the financial data of every day.Enterprise financial personnel must be updated every day and check the monetary fund accounts, make management decision to dispose.
濟(jì)南代理記賬公司建議建賬要謹(jǐn)慎
Jinan bookkeeping agency company advised caution builds zhang
不建賬外賬。會(huì)計(jì)應(yīng)以誠(chéng)信為本，不做假賬，不設(shè)賬外賬，這是每一個(gè)會(huì)計(jì)人員應(yīng)遵從的職業(yè)操守。
Don't build zhang zhang.Accounting should be based on sincerity, do not do false account, do not set concealed accounts, it is each accounting personnel shall obey the professional ethics.
建好備查賬。并非每個(gè)企業(yè)都要設(shè)置備查賬簿，對(duì)于一些經(jīng)濟(jì)事項(xiàng)繁雜而總賬和明細(xì)賬又不能詳細(xì)反映的業(yè)務(wù)，我們可以設(shè)置如應(yīng)收賬款備查簿、應(yīng)收票據(jù)備查簿、遞延稅款備查簿等。事后查賬時(shí)，備查簿便是最好的備忘錄。
Built for audit.Not every enterprise to set up the reference books, some economic events multifarious and general ledger and subsidiary ledger and can't reflect the business in detail, we can set the recorded such as accounts receivable memorandum recorded, recorded notes receivable memorandum, deferred tax memorandum, etc.Recorded after the audit, the memorandum is the best memo.
資料要齊全。成立一個(gè)合法的企業(yè)必須有以下資料：組織機(jī)構(gòu)代碼證、公司章程、營(yíng)業(yè)執(zhí)照、國(guó)地稅稅務(wù)登記證、驗(yàn)資報(bào)告等，以上資料是會(huì)計(jì)建賬的法律依據(jù)。
Information to complete.Establish a legitimate enterprise must have the following information: organization code certificate, the company's articles of association, business license, the local tax registration certificate, capital verification report, etc., the above information are build zhang the legal basis of accounting.
濟(jì)南代理記賬公司：http://www.yinyon.cn