中小企业财务管理制度范本
seal, etc. Handed over to the handover must by construction bureau the finance supervisor. Accounting principles and subjects
Seven, the company strictly implement the \of the People's Republic of China\authority regulations, the accounting personnel work rules \accounting, accounting vouchers and books, internal audit and property inventory, cost, inventory, etc.
Eight, methods of charge to an account lending attributes. Accounting principle USES the accrual basis, with RMB as its functional currency.
Nine, all accounting vouchers, account books, accounting statements and reports in a variety of written records in Chinese records, Numbers with Arabic numerals. Written records, must use the pen, not with a pencil and a ball-point pen to write.
Ten, monovalent 2000 yuan of above, use fixed number of year asset for fixed assets, more than one year is divided into five categories:
中小企业财务管理制度范本
1, houses and other buildings; 2, machinery and equipment;
3, electronic equipment, such as computer, copier, fax machine, etc.);
4, the means of transport; 5, and other equipment.
11, all kinds of fixed number of year of the depreciation of fixed assets is:
1, houses and buildings 35 years; 2, machinery and equipment 10 years;
3, electronic equipment, transportation tools for 5 years; 4, and other equipment for five years.
Fixed assets depreciation is extracted by excluding leave salvage value. After fixed assets carry depreciation still can continue to use, no longer depreciation; Scrap of fixed assets in advance to fill carry depreciation.
Twelve, purchase of fixed assets shall be the purchase price plus transportation, loading and unloading, packing, insurance
中小企业财务管理制度范本
and other fees as a principle. Installation of fixed assets, it should also include installation fee. As an investment of fixed assets shall be for the price of the investment agreement for the original price.
Thirteen, fixed assets must be the finance contract office inventory once a year, the inventory surplus, dish deficient, scrap, and the valuation of fixed assets must be strict censorship, according to regulations after approval, processed during the annual accounts.
1, inventory surplus of fixed assets, in order to completely reset value as the original price, according to the degree of old and new estimate accumulated depreciation are tallied, the difference between the original price after the accumulated depreciation to accumulation fund.
2, losses of fixed assets, should write down the original price and accumulated depreciation, the original cost minus accumulated depreciation balance for non-business expenses after processing.
3, scrap fixed asset base income (the net amount after deduction of the cost of cleaning) and the difference between
中小企业财务管理制度范本
the net value of fixed assets, the proceeds into accumulation fund, its loss for non-business expenses.
4, company of fixed assets purchased, sold, cleaning, discard all want to go through the formalities of the accounting, and accounting set up subsidiary ledger of fixed assets. Money, cash, cost management
14, the finance department should strengthen the assets, funds, the management of cash and expenses, prevent loss, put an end to waste, good use, improve business efficiency. 15, bank accounts must abide by the provisions of the bank to open and use. Bank account only for the use of this unit the payment and settlement business, it is forbidden to borrow account for the use of units or individuals outside the forbidden collecting for other units or individuals, transfer cash generation.
16 account number, bank account must be kept secret, the leakage is not allowed because of business need.
17 are in charge of and throughout the use of the seal, bank account, the financial seal by the cashier, legal
representative and accounting ones kept by the accounting, are
中小企业财务管理制度范本
not allowed to be used by one unified storage. Temporary on business by its signature depository trust others escrow. Eighteen, bank account transactions shall be that weaves registration books, no more than a pen summary high, also not in charge for billing. And bank statements monthly check, failed to reach balance, should make a regulation that weaves balance adjustment.
19, according to the payment have been approved to sign the contract, shall not change the payment method and USES; By the collection units formally entrust in writing and approved by the general manager, are not allowed to change collection unit (person).
Twenty, inventor cash shall not exceed the limit, must not with ious instead of cash. Do cash receipts and cash disbursements of nissin monthly statement, ensure stock cash book balance of the consistent with the actual inventory, bank deposits and the balance of bank statements, the amount of cash, bank journal respectively accords with the general ledger amount of cash, bank deposit.
Borrow the 21st, on business, approved by the general manager of public funds, should be back to the unit after seven
中小企业财务管理制度范本
