A near-perfect corporate financial process

In the accounting profession, our financial staff must have clear responsibilities, and each position must perform its duties in order to make the company financially sound and avoid losses for the company. Today, Xiu Caijun brings you a set of near-perfect corporate financial processes. If you have been in the workplace for many years, you are still a fledgling rookie. You will have a great harvest when you read it. 640.webp (32)

First, the cashier position workflow

(1) Cash receipt and payment 1. Receipt according to the receipt issued by the accounting post (invoice issued by sales accounting) - â†’ Check the receipt to issue the correct amount, the same case, and the signature of the person in charge - â†’ on the receipt (invoice Sign and stamp the financial statement - â†’ send the second link (or invoice) to the payer - â†’ register the cash flow account with the bookkeeping link - â†’ register the bill transfer register - â†’ will book Jointly with the receipt of the bill, the corresponding post is signed and certified.

Wages and fixed assets posts (hydropower and transportation fees, collection of payments)
Management expenses (other receivables)
Sales accounting post (payment)
Cost accounting post (processing fee, material section)
Note: (1) In principle, only receipt of cash can be used to issue a receipt. When receiving a bank deposit or placing a receipt, a receipt must be issued. The receipt must be marked with the word â€œtransferâ€, followed by a â€œtransferâ€ stamp and financial settlement. Chapter, and register the bill transfer registration book and pass it to the corresponding accounting post.
(2) With the payment of the deduction in the era of wage payment, the receipt of wages and fixed assets posts may be signed without the payer.
2, cashing (1) expense reimbursement review The amount of cash payment vouchers from each accounting post is consistent with the original vouchers - â†’ check and urge the recipient to sign - â†’ pay according to the amount of the vouchers - â†’ on the original vouchers Stamped with the "cash payment" stamp - â†’ register the cash flow account - â†’ timely transfer the accounting voucher to the supervisory review (2) labor costs, welfare payments issued by the human resources department issued a certificate of payment (including the workshop wage difference, Redemption, bonus, etc. that need to be paid in cash) - â†’ stamp the "cash payment" stamp on the expenditure certificate - â†’ register the cash flow account - â†’ register the receipt of the receipt - â†’ the expenditure certificate together with the ticket Pass-through registration, pass-through wage and welfare post signing certificate
3, cash access and custody every morning according to the use of the plan to issue a cash check (or with the CCB passbook) to withdraw cash - â†’ safe and safe cash, accurate payment of cash - â†’ timely inventory of cash - â†’ 3:30 PM depending on the inventory Cash balance to the bank Note: (1) After the afternoon of work, the cash inventory should be within the limit.
(2) When withdrawing cash from the bank and depositing the cash into the bank, the security personnel must be notified to follow the instructions, paying attention to confidentiality and ensuring the security of the funds.
4. Manage the cash journal, make the daily settlement, and check the balance with the computer account in time.

(2) Bank deposits and payments

1, silver harvest

(1) Receiving payment, finishing sales accounting, passing cheques, money orders, checking and filling in bills â†’ handing over the supervisor's endorsement at work in the morning â†’ sending the driver to the account and receiving the bill â€“ â†’ sorting out the return receipts received from the bank â€”â€”â†’Paste the first link and the receipt together-â†’Create the return registration form in the microcomputer and share it-â†’Print-â†’Receive the return registration form together with the payment slip of the sales accountant (2) Receive receipts from other items In addition to the payment, the cheques, bills of exchange - â†’ fill in the bills - â†’ credits - â†’ return bills - â†’ register bills transfer registration - - related posts (3) loans received bank loans on the bill - â†’ Registered bill transfer register - â†’ transfer management fee post
2. Yinfu (1) The daily business payment is based on the payment approval form (the planned expenses are reviewed by the relevant post, the plan is over 100,000 yuan or the unplanned expenses are reviewed by the finance minister or the chief financial officer). Unreported payment - â†’ issuing a cheque (money order, wire transfer) - â†’ registering a check using the registration form - â†’ pasting the check and the money order stub to the payment approval form (no check number and bank name without stub) - â†’ Stamped "transfer" stamp - â†’ registration document transfer registration - â†’ pass relevant post certification - â†’ material accounting post (material procurement)
â€”â€”â†’Cost accounting post (external processing, workshop warranty)
â€”â€”â†’Management expenses post (administrative department funds)
â€”â€”â†’Sales expenses (for sales department)
â€”â€”â†’Wage and Welfare (Salary Cashing, Benefits)
â€”â€”â†’ and fixed assets post (GMP department fees, fixed assets purchase and construction)
Note:

(1) The cheques issued shall be completed and it is forbidden to issue cheques with blank amounts and blank collection units.
(2) The name of the paying unit (money order, wire transfer) should be the same as the contract and invoice.
(3) Individuals and their departments that have not paid the funds in the previous period will not handle the payment business.
(2) Punch pay

According to the payment approval form issued by the salary post (signed by the Finance Minister), the cheque is issued - â†’ fill in the bill - â†’ together with the salary, the driver is sent to Nanhu Construction Bank - â†’ check the cheque use register - â†’ paste the check stub into the payment On the approval form - â†’ stamped the "transfer" stamp - â†’ registration document transfer registration - â†’ salary and welfare post:

(1) Transfer the salary required to the Nanhu Construction Bank 2 days in advance according to the salary payment time, and transfer the salary from the ICBC to the Shouyi Merchants Bank on time.
(2) Cheques for check-in wages must be sent to the bank one day before the pay date.
(3) The salesperson redeems the payment approval form (signed by the finance minister) issued by the sales account to issue a check - â†’ fill in the bill - â†’ hand the driver to the bank to repay the account - â†’ register the check using the registration book - â†’ will The check stub is pasted onto the payment approval form - â†’ stamped with the "transfer" stamp - â†’ registration document transfer registration - â†’ salary and welfare post (4) repayment and bank settlement, bank loan repayment certificate and handling fee settlement Voucher - â†’ registration document transfer registration book - â†’ transfer management fee post (5) pay tax 1 tax payment to the tax position (tax payment approval form) - â†’ fill in the bank account number and incoming order 2 Tax payment card with the tax post to fill out the payment approval - â†’ issue a check - â†’ fill out the bill - â†’ hand the driver to the bank to enter the account - â†’ with the return receipt and check stub check check using the registration book - â†’ pass tax posts The preparation of the voucher 3 from the tax card payment tax to the taxation post and the tax payment and tax card payment receipts - â†’ registration check using the registration book - â†’ pass the taxation position preparation certificate (6) timely bank Bill pay audit preparation Kong bank reconciliation, to adjust losses on tables and queries in a timely manner to clean up, instructed the relevant job posting process carried out under.
3. Calculate the balance of each bank's funds according to the bank's collection and payment situation, keep abreast of the bank deposit balances at all times, and avoid short positions.
4. Proficiency in the bank accounts of the company (unit name, bank name, bank account number).

(3) Job requirements

1. Familiar with various financial management systems of the company.
2. Understand the work content of each position of the Finance Department and do a good job of connecting with each position.
3. Accurately collect and pay cash, properly keep cash and valuable securities, and ensure the safety of funds.
4. Persist in checking the cash every day, and check the cash journal in time to make the daily settlement.
5. Keep track of the balance of each bank account and prohibit the issuance of short checks.
6, establish a good window image.

Second, the sales expense position

(1) Departmental daily expenses

The original certificate is complete, legal, and correct in amount---review and correct the original voucher to be pasted and folded according to the specification---the review and approval procedures are complete---the review department's expense expenditure progress (such as over-planning quota, can refuse reimbursement) - â†’ Preparation of accounting vouchers: operating expenses - related details (department special)
Loan: cash / bank deposits / other receivables - â†’ documents involving cash are sent out, and documents that do not involve cash are transferred to the supervisory board for review.

Note:

(1) Non-wage expenses Expenditure In principle, an invoice or receipt must be obtained from the tax bureau, fill in the specifications, the case is the same, there is no trace of alteration, and the VAT ticket must strictly abide by the filling specifications.
(2) The vouchers and attachments are neatly arranged in the upper left corner. The length and width of the attachments are folded in the size of the accounting vouchers, and cannot be provided with staples.
(3) The cost review is based on the 2001 Cost Control Measures, the Range and Standards of Travel Expenses, and the Administrative Measures for Communication Fees. The main points are: the expenses within the planned amount must be approved by the department head, the responsible leader, and the finance minister. The unplanned expenses shall be reported by the general manager; the city's transportation and communication fees shall be registered by the General Office; fixed assets shall be registered with the Administrative Services Department; travel expenses shall be accompanied by the approved itinerary schedule, and the hospitality shall be attached A list of approved hospitality expenses.
(4) Accurate use of the detailed subject (see chart of subjects), the correct selection of special items.
(5) When the reimbursement person has the previous arrears, the reimbursement expenses will be offset against the arrears first, and the reimbursement receipt issued by the management fee will be attached to the preparation of the voucher.
(6) The voucher for withdrawing cash is completed. If there is no cash in the cashier, the accounting voucher should be temporarily saved, and the cash will be notified when the cashier receives the cash.

(2) Office expenses

1, daily expenses

The original documents are verified to be complete, legal, and correct in amount - â†’ review the original voucher paste specification - â†’ review and approval procedures are complete - â†’ prepare accounting vouchers: operating expenses - related details (department special)
Loan: cash / bank deposits / other receivables - â†’ documents involving cash are sent out, and documents that do not involve cash are transferred to the supervisory board for review.

2. Whether the application for fixed assets review is accompanied by an application report â€“ â†’ the legal basis for reviewing the invoice â€“ â†’ whether there is a fixed asset transfer order issued by the administrative affairs department â€“ â€‹â€‹â†’ whether the audit and approval procedures are complete â€“ â†’ preparation of the bookkeeping voucher: fixed assets â€”â€”Related Subsidiary Credit: Cashâ€”â€”â†’ Outgoing Nasd Note: (1) The office purchases living and office supplies, the service life is more than one year and the unit value is more than 1,000 yuan, and must go to the administrative affairs department for fixed asset registration. formalities.
(2) The summary of the bookkeeping voucher must indicate the name of the fixed asset and the office.

3. Whether the rental and warehouse rent review is accompanied by a lease contract â€“ â†’ whether the audit is accompanied by a legal receipt â€“ â†’ the verification of the signing procedure is complete â€“ â†’ the preparation of the bookkeeping voucher: operating expenses â€“ rent, warehouse rent, regional rent (department special) )
Loan: Cash - â†’ Outgoing Nagang

4, freight inspection transport invoice legal, the amount is correct - â†’ review without deduction, and the freight amount exceeds 100 yuan or more transport invoice attached to the same expense certificate (with a pin or clip, no need to paste and copy) â€”â†’Complete audit and approval procedures â€”â†’Prepare accounting vouchers

Borrow: operating expenses - freight - city freight / city freight (department special)
Tax payable - VAT payable - input tax credit: cash - â†’ outgoing Nagang

Note: (1) Calculate the deductible amount based on the freight amount, excluding the additional charges such as packaging fee, handling fee, insurance fee, and power fee.
(2) The voucher number and deduction amount shall be indicated on the transport invoice for deducting or granting the deductible input tax.

5. The legal basis of the loss of the way loss, the loss report - â†’ the verification of the signing formalities - â†’ the preparation of the accounting voucher: operating expenses - the way loss (special)
Credit: Accounts Receivable Note:

(1) The road loss must be validly issued by the client or transportation unit.
(2) The loss report shall be signed by the head of the office, the sales minister, and the in charge of the supervisor, and the finance minister shall approve it.
(3) The amount of the loss will be directly issued with the receipt to offset the accounts receivable of the customer. It is not allowed to withdraw cash, and the account processing can be â€œcashâ€ subject transition.

6. High-opening red check whether it is attached to the high-opening table - â†’ whether the review has a legal receipt - â†’ whether the audit has a sales accounting review signature - â†’ whether the audit and approval procedures are complete - â†’ prepare the accounting payment voucher: Operating expenses - high opening red loans: bank deposits / cash - â†’ outgoing Nasd Note:

(1) In principle, redemption and rebate must be paid to the client unit by bank deposit, or deducted from the customer's accounts receivable. It must be paid in cash. It must be approved by the responsible leader and marked with â€œcashâ€ on the expenditure certificate. "".
(2) In order to offset the customer's accounts receivable by redemption and rebate, the receipt must be issued by the sales accounting post. Due to the business system accounting needs, the accounts receivable are accounted for separately from the redemption and rebate, and are linked by cash accounts.

7. Whether the rebate review is accompanied by an agreement - â†’ whether the audit is accompanied by a legal receipt - â†’ whether the audit has a sales accounting audit signature - â†’ whether the audit and approval procedures are complete - â†’ the preparation of the accounting vouchers: operating expenses - publicity fees - cash Rebate\variety rebate\year-end rebate (department special)
Loan: bank deposits\cash--> outgoing ngang

8. Whether the sponsorship fee review is accompanied by an application report - â†’ whether the audit is accompanied by a legal receipt - â†’ whether the audit and approval procedures are complete - â†’ preparation of the accounting vouchers: operating expenses - publicity fees - sponsorship fees (department special)
Loan: Bank deposits\cash--> outgoing Nasd Notes:

(1) Reimbursement of office expenses, the original voucher shall be categorized and affixed.
(2) In principle, all non-wage expenses must be obtained from legal original documents. If the original original documents cannot be obtained, the personal income tax will be withheld at 20%.
(3) The audit is based on the â€œ2001 Cost Control Measuresâ€, â€œTravel Expenses Scope and Standardsâ€, â€œCommunication Fee Management Measuresâ€ and â€œ2001 Sales Policyâ€.
(4) When the reimbursement person has arrears in the previous period, the reimbursement expenses will be offset against the arrears first, and the repayment repayment receipt will be issued from the management expenses post.
(5) When the payment is made against the rebate, the amount of the sales accounting audit amount shall be recorded, and the receivable shall be recorded by the amount of the receipt issued by the other party. The difference shall be paid by the manager.
(3) Advertising expenses
1. Review the monthly fund plan on the 28th of each month according to the prepayments, the planning department's advertising investment payment plan and the implementation of the advertising contract - â†’ review planning department next month's fund use plan - â†’ summary fund plan - â†’ report to the finance minister for approval

2, review payment (1) according to the monthly fund plan to check the payment items - â†’ review advertising contracts, invoices, photos, etc. - â†’ review the "payment approval form" approval procedures are complete - â†’ registered funds plan - â†’ cashier payment (2) Signing the â€œpayment approval formâ€ and bank payment vouchers from the cashier's post â€“ â†’ Preparing the accounting vouchers: Prepayments: Bank deposits â€“ â†’ Registering the payment amount, date and corresponding on the corresponding advertising contract Document No.â€”â€”â†’Review of the competent post:

(1) A copy of the contract must be kept at the time of the first payment.
(2) If the payment amount is less than 100,000 yuan within the plan, the payment will be directly sent out. The planned over 100,000 yuan or unplanned payment must be approved by the finance minister or financial controller.
(3) When paying the advertising payment, the invoice should be used, and the following attachments in item (4) should be reviewed and processed, that is, the vouchers should be prepared, except for the advance payment that is difficult to issue the invoice.
(4) Media advertisements must review invoices, sample samples and monitoring orders; outdoor advertisements (car body, wall, billboards, etc.) must review invoice photos, etc.; publicity materials, gifts must be reviewed invoices, inbound orders, etc.

3. Reimbursement of expenses (1) Invoices (media advertisements) from relevant posts of the media and publicity materials review and planning department
The invoice attached to the relevant post of the audit planning department (propaganda materials) - â†’ the review and approval procedures are complete - â†’ the accounting contract is prepared for the contract: operating expenses - media \ promotional materials (department special)
Loan: Prepayments - â†’ Register the invoice amount, acceptance date and voucher number on the contract - â†’ Register the manual account - â†’ Post the supervisory review

Note:

(1) According to the balance of prepayments and the execution of the contract, promptly urge the planning department to report the accounts, and check the balance of each customer's books with the relevant posts of the planning department every month.
(2) Media advertisements include radio stations, newspapers, car bodies, walls, billboards, banners, etc.; publicity materials include the design, production, and distribution of promotional materials and gifts.
(3) When receiving the invoice, confirm the advertising expenses at the office together with the relevant positions of the planning department. The office and corporate image advertisements cannot be clearly assigned to the planning department to facilitate input-output analysis.
(4) When receiving the invoice, together with the relevant positions of the planning department, confirm the product category to which the advertising fee belongs, and cannot clearly assign it to the specific variety and corporate image advertising list, and register the manual account to facilitate the input-output analysis.
(5) When the publicity materials are put into storage, the full amount of the expenses will be included in the planning department, and the department or office will reduce the cost of the planning department when it is used.

(2) Publicity materials are issued

Review the publicity warehouse warehouse ledger - â†’ review the monthly publicity receipts and receipts from the warehouse - â†’ prepare the accounting vouchers: operating expenses - advertising expenses - promotional materials (department special)
- Hospitality (department special)
Management expenses - hospitality (department special)
Loan: Operating expenses - publicity materials (planning department) <red money amount> - â†’ transfer supervisory review

(3) Promotion meeting will review the application report and photos and other related materials of the promotion meeting - â†’ review the original document's completeness and legality - â†’ the review and approval procedures are complete - â†’ prepare the accounting vouchers: operating expenses - promotion meeting (department special )
Loan: cash / other receivables - â†’ sub-category registration manual account - â†’ voucher involving cash is sent out of the post, no voucher involving cash is transferred to the supervisory post Note:

When reviewing the expenses of the promotion meeting, it should check whether it is the expenditure of the office loan. If it is a loan, notify the management fee to issue a repayment receipt to offset the arrears.

(4) Administrative work

1. Issue a fee notification according to the department's expense plan quota on the 10th of each month, and draw attention to the department that overspends or has signs of overspending.
2. A cost analysis report will be issued 15 days after the end of each quarter, which can provide reasonable suggestions for the company's expense management control.
3. A product input and output analysis report will be issued 15 days after the end of each quarter.
4. Provide advertising details to be monitored every quarter.
5. Actively participate in the company's advertising bidding and check the price of advertising.
6. Strengthen the management of prepaid accounts, diligently supervise and report the accounts, and timely clear the advertising accounts.
7. Participate in the formulation and improvement of company cost control measures.
8. Participate in the formulation of the annual cost control plan.

(5) Job requirements

1. Familiar with various financial management systems of the company.
2. Understand the work content of each position of the Finance Department and do a good job in connecting with each position.
3. The work objectives are clear, the sense of responsibility is strong, and a good department image is established.

Third, the management cost job workflow

(1) Departmental daily expenses

The original certificate is complete, legal, and correct in amount---review and correct the original voucher to be pasted and folded according to the specification---the review and approval procedures are complete---the review department's expense expenditure progress (such as the super-quarter plan, in addition to the approval of the leader, Must be reported to the general manager for approval; if the annual plan quota, you can refuse reimbursement) - â†’ prepare accounting vouchers

Borrow: Administrative expenses - related details (department special)
Loans: cash / bank deposits / other receivables - â†’ the voucher involving cash is sent out, and the voucher that does not involve cash is transferred to the supervisory post.

Note:

(1) Non-wage expenses shall be invoiced or received by the tax bureau, filled out in accordance with the specifications, with the same case, no trace of alteration, and the VAT ticket shall strictly abide by the specifications.
(2) The vouchers and attachments are neatly arranged in the upper left corner. The length and width of the attachments are folded in the size of the accounting vouchers, and cannot be provided with staples.
(3) The cost review is based on the 2001 Cost Control Measures, the Range and Standards of Travel Expenses, and the Administrative Measures for Communication Fees. The main points are: the expenses within the planned amount must be approved by the department head, the responsible leader, and the finance minister. The unplanned expenses shall be reported by the general manager; the transportation and communication fees in the city shall be registered by the General Manager Office; the recruitment fees shall be reviewed by the Minister of Human Resources; the travel expenses shall be accompanied by the approved schedule of travel, and the hospitality shall be attached. List of approved hospitality expenses.
(4) Accurate use of the detailed subject (see chart of subjects), the correct selection of special items.
(5) The voucher for withdrawing cash is completed. If there is no cash in the cashier, the accounting voucher should be temporarily saved, and the cash will be notified when the cashier receives the cash.
(6) When the reimbursant has arrears in the previous period, the reimbursement expenses will be offset against the arrears first.

(2) Funding

1. Review the monthly fund plan on the 28th of each month according to the annual expense plan, relevant current accounts and contracts - â†’ review management department next month's fund use plan - â†’ summary fund plan - â†’ report to the finance minister for approval: Note: Research and Development Center The contract execution fee, the administrative department's maintenance purchase fee, the human resources department's large training fee, the finance department's tax and interest expenses, and the pre-existing special expenses of the party and group department group activities shall be reported in the monthly fund plan. .

2, review payment and account (1) according to the monthly fund plan to check the payment items - â†’ review the "payment approval form" approval procedures are complete - â†’ registered funds plan - â†’ cashier payment Note: payment amount plan within 100,000 yuan In the following, the Nagang payment is directly transmitted. The plan of more than 100,000 yuan or unplanned payment must be approved by the Finance Minister or the Chief Financial Officer.
(2) Signing the â€œpayment approval formâ€ and the bank payment voucher (or invoice) from the cashier's post â€“ â†’ accepting the invoice from the relevant personnel of the management department â€“ â€‹â€‹â†’ the approval procedure on the audit invoice is complete â€“ â†’ review Whether there is a signature on the bank bill stub or the signature of the payee - â†’ preparation of the accounting vouchers: management fees - related details of the subject loan: bank deposits - â†’ transfer of supervisory review

Note: (1) Invoices must be invoiced in addition to prepayments or temporary outbound purchases.
(2) After the payment is made, the cheque is urged to be reported within one week, and the draft is reported within two weeks.

(3) Special cost accounting

1. Office supplies storage and requisition (1) Storage: Check the check stub and the invoice correspondingly - â†’ Check whether the invoice amount and quantity are consistent with the inbound order - â†’ Prepare the accounting voucher: low value consumables - Office supplies library loan: bank deposits or cash - â†’ documents involving cash are sent out, and documents that do not involve cash are transferred to the supervisory board for review.

(2) Retrieval: Review the office supplies detailed account at the end of the month - â†’ Review the summary list of the office supplies library - â†’ Prepare the office supplies to use the voucher: Management fees / operating expenses - Office supplies (department special)
--- Cleaning fee loan: low-value consumables - office supplies library - â†’ transfer supervisory review Note: (1) office supplies by the administrative affairs department according to the department report plan, control unified purchase, handle the warehousing procedures, by All departments are used on a monthly basis.
(2) At the end of the year, the organization organized inventory of office supplies.

2, repair costs (1) vehicle maintenance review fleet operator's operating costs - â†’ review the fleet accountant's auxiliary account and signature - â†’ prepare accounting vouchers: management fees - repair costs - related details Loan: Cash / bank deposit - â†’ Voucher involving cash is sent out, and the voucher that does not involve cash is transferred to the supervisory post. Note: If you have already paid through the bank, you should match the check stub with the payment approval form sent by the cashier.

(2) Sporadic maintenance According to the repair invoice sent by the Administrative Affairs Department - â†’ Check whether the invoice indicates the repair item and the responsible department (if there is a department, the department responsible person must sign and approve) - â†’ Prepare the accounting voucher: Management Cost/manufacturing expenses - repair costs - related details account loan: cash / bank deposits - â†’ documents involving cash are sent out, and documents that do not involve cash are transferred to the supervisory post. Note: (1) Considering the unification by administrative affairs The maintenance of the plant facilities of the organization is settled by the administrative affairs department, so the maintenance may also involve manufacturing costs other than management fees.

(3) Maintenance materials 1 storage: audit check stubs correspond to invoices - â†’ review the invoice amount and quantity are consistent with the warehouse receipts - â†’ prepare accounting vouchers: engineering materials - special materials - maintenance materials loans: banks Deposit or cash - â†’ the voucher involving cash is sent out, and the voucher that does not involve cash is transferred to the supervisory post.

2Receipt: Review the maintenance materials at the end of each quarter---Review the summary of the receipts from the warehouse-->Prepare the repair materials to use the vouchers: Management fees/manufacturing expenses--repair costs (related details)
Loan: engineering materials - special materials - maintenance materials - â†’ transfer supervisory review Note:

(1) Maintenance materials refer to the wood purchased by the administrative affairs department according to the repair needs, etc., for the woodworking room to be sprung out.
(2) The examination is based on the â€œAdministrative Measures for the Accounting of Engineering Maintenance Materialsâ€.
(3) At the end of the year, the organization will take stock of maintenance materials.

3. Research and Development Expenses Review the invoices from the Product Development Center - â†’ Prepare the accounting vouchers: Management fees - Research and development fee loans: cash / bank deposits - â†’ Documents involving cash are sent out, not involving cash The voucher of the certificate is reviewed: (1) If the payment has been made through the bank, the check stub should be matched with the payment approval form sent by the cashier.
(2) The research and development fee includes the product development center purchasing inspection laboratory tools (except for fixed assets management), experimental medicines, experimental expenses, clinical expenses, and Chinese medicine variety protection fees.

4. Amortization of intangible assets at the end of the month amortization of intangible assets - â†’ preparation of accounting vouchers: management fees - amortization of intangible assets: intangible assets - â†’ transfer of supervisory posts Note: intangible assets are amortized over 10 years, each Monthly amortization amount = original value / (10 * 12)

(4) Financial expenses

Signing the interest income, interest expenses, and handling fee statement from the Nagan Post - â†’ Registering the capital plan - â†’ Preparing the accounting vouchers: Financial expenses - Related details of the account loan: Bank deposits - â†’ Transfer of the supervisory review note : According to the time and amount of interest expenditure, it is timely to check whether the balance is enough to pay interest, and remind the cashier to transfer the funds in time to guarantee interest payment.

(5) Loans and repayments

Signing the bank loan receipt voucher or repayment voucher from the cashier - â†’ registration loan term, repayment date, interest rate - â†’ preparation of bookkeeping voucher: bank deposit: short-term loan: short-term loan: bank deposit - â€”â†’Transfer of the supervisory post Note:

(1) The voucher summary column shall indicate the start date and interest rate of the loan.
(2) According to the repayment time and amount into the monthly fund plan of the Ministry of Finance, promptly remind the finance minister to arrange repayment of funds.

(6) Accounting and management of other receivables

1. Borrowing:

Whether to review the outstanding balance before the payment - â†’ review the loan amount - â†’ registration repayment time - â†’ prepare the accounting vouchers: other receivables loan: cash - â†’ cashier's note: (1) before the owed Those who refused to borrow again.

(2) The purpose of the loan and the date of repayment must be indicated in the summary column.

2, repayment:

Reimbursement receipts - â†’ outgoing Nagang collections - â†’ receipts according to the receipt of the cashier's post receipts, third party preparation of accounting vouchers: cash loans: other receivables - â†’ cashier

3. Clean up and collect:
(1) Deduct the reimbursement from the borrower's reimbursement directly, and notify the other positions in a timely manner.
(2) On the second day of the end of the month, the second day of the countdown to clean up the borrowings of various departments - â†’ compile the "details of the department's loan situation" (listing the borrower, the amount of the loan, whether it is overdue) - â†’ issue the department to remind the borrower to return - â†’ Those who have not repaid as of the 5th date â€“ â†’ prepare the â€œdeduction listâ€ (specify the deductible, the amount of the deduction this month) â€“ â†’ notify the salary and welfare post to be deducted from the borrowerâ€™s salary ( If the salesperson is involved in the deduction, it is passed to the sales accountant for deduction.)

Note: If the arrears are not paid within the time limit, the reimbursement will be reduced first.

(7) Administrative work

1. On the 10th of each month, the department will issue a fee notification according to the department's cost plan quota, and send it to the responsible person of each department, and draw attention to the over-expenditure or the department with signs of over-expenditure.
2. A cost analysis report will be issued 15 days after the end of each quarter, which can provide reasonable suggestions for the company's expense management control.
3. Participate in the formulation and improvement of company cost control measures.
4. Participate in the formulation of the annual cost control plan.
5. Clean up and collect other receivables in a timely manner.
6. Participate in the formulation and improvement of other company management measures for receivables.
7. Regularly and irregularly review the office supplies library and engineering materials warehouse books to keep the accounts in line.

(8) Job requirements

1. Familiar with the company's cost management methods, financial system, and funds use methods.
2. Understand the work content of each position of the Finance Department and do a good job in connecting with each position.
3. The work objectives are clear, the sense of responsibility is strong, and a good department image is established.

Fourth, the fixed assets position work process

(1) Fixed assets

1, purchase

Review payment - â†’ supervise the reimbursement - â†’ review the invoice and fixed assets transfer list - â†’ query the payment situation - â†’ prepare the voucher borrow: fixed assets loan: bank deposit / prepayment account - â†’ pass the supervisory post: (1) Payment of funds shall strictly abide by the Measures for the Administration of Funds.
(2) Promptly urge relevant departments to handle the accounting procedures according to the contract and payment status.
(3) After the purchase is fixed, the procedures for the transfer of fixed assets shall be handled on the basis of invoices and acceptance forms. The fixed assets for production shall be the responsibility of the production department, and the fixed assets for non-production shall be the responsibility of the administrative affairs department.
(4) When the fixed assets are recorded, the summary of the accounting voucher must indicate the name, model and department of the fixed assets.
(5) The transfer of fixed assets between workshops and departments should be handled in order to strengthen the management of fixed assets and accurately extract depreciation.
2. Extracting depreciation According to the fixed assets detailed account, the new assets are added or reduced in the previous month. â†’ The corresponding depreciation of the original value of the fixed assets and the company's depreciation policy is used to calculate the accumulated depreciation of the increase and decrease. Accounting vouchers: management fees / manufacturing costs / operating expenses - accumulated depreciation loans: accumulated depreciation - related details - â†’ transfer supervisory review Note: (1) at the beginning of the year according to the fixed assets list to calculate the various departments, various types The assets should be depreciated monthly, and the monthly depreciation calculation table should be prepared according to the changes in the fixed assets.
(2) Depreciation of fixed assets is calculated on the basis of individual assets, and is summarized and extracted by department and sub-category.
(3) When the accumulated depreciation amount is changed monthly, the basis for extracting depreciation shall be transmitted to each workshop accountant, and the workshop auditor shall verify the existence of the fixed assets and the accuracy of depreciation extraction.
(4) At the end of the year, the annual depreciation is calculated based on the fixed assets list, and the depreciation of individual assets that are depreciated due to the lower net value of the year is reversed, and the base for depreciation in the next year is determined.
3. Fixed assets clean-up (1) Inventory mid-year, year-end organization administrative affairs department, production department related personnel to carry out fixed asset inventory - â†’ sorting fixed assets list - â†’ issuing inventory report Note: (1) appear in the process of inventory The fixed assets should be reported in a timely manner, and the relevant departments should be urged to dispose of them.
1 disk surplus borrowing: fixed assets 2 disk loss: non-operating expenses loan: accumulated depreciation accumulated depreciation non-operating income loan: fixed assets (2) clean up and scrapped regular organization administrative affairs department and production department to verify fixed assets - â†’ urge Disposal of fixed assets that have been scrapped and long-term idle - â†’ verify the original value of the fixed assets that have been scrapped or long-term idle, the useful life and depreciation withdrawals - â†’ review the fixed assets clearance report - â†’ prepare the accounting documents 1 write-off fixed Asset Borrowing: Fixed Assets Cleared Depreciation (Depreciated)
Loan: fixed assets (original value)
2 Received clean-up income Borrow: Cash/bank deposit: Fixed assets clean-up 3 Expenditure clean-up loan: Fixed assets clean-up loan: Cash/bank deposit 4 Carry-over net profit and loss Borrowing: Fixed assets clean-up (book balance)
Loan: Non-operating income or borrowing: Non-operating expenses Loan: Fixed assets clean-up (book balance) â€”â€”â†’Transportation supervisor review (2) Construction in progress

1. Daily expenses of GMP department

Borrow: Change the project - GMP - related details loan: cash / bank deposit / other receivables - â†’ the voucher involving cash is sent out, and the voucher that does not involve cash is transferred to the competent post for review.
Note:

(1) Accounting is a GMP project, but the cost of a specific project cannot be specified.
(2) In order to facilitate the cost analysis, the billing voucher summary column must indicate the name of the fee.
(3) Non-wage expenses shall be invoiced or received by the tax bureau, filled out in accordance with the specifications, with the same case, no trace of alteration, and the VAT ticket shall strictly abide by the specifications.
(4) The vouchers and attachments are neatly arranged in the upper left corner. The length and width of the attachments are folded to the size of the accounting vouchers, and cannot be provided with staples.
(5) The cost review is based on the â€œ2001 Cost Control Measuresâ€, â€œTravel Expenses Scope and Standardsâ€, and â€œCommunication Fee Management Measuresâ€. The main points are: the expenses within the planned amount must be approved by the department head, the responsible leader, and the finance minister. The unplanned expenses shall be reported by the general manager; the transportation and communication fees in the city shall be registered by the General Manager Office; the recruitment fees shall be reviewed by the Minister of Human Resources; the travel expenses shall be accompanied by the approved schedule of travel, and the hospitality shall be attached. List of approved hospitality expenses.
(6) The voucher for withdrawing cash is completed. If there is no cash in the cashier, the accounting voucher should be temporarily saved, and the cash will be notified when the cashier receives the cash.
(7) When the reimbursement person has arrears in the previous period, the reimbursement expenses will be offset against the arrears first, and the repayment repayment receipt will be issued from the management expenses post.
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T Shape Scooter bar

Titanium scooter T shape bar can be ultralight & durable. ALL titanium industries products are SUPER lightweight, while remaining durable and maintaining a sleek, which is a attractive design. Titanium alloy allowing for an ULTRA-lightweight handlebar without sacrificing strength. stunt titanium scooter T-shaped bar using the latest design and shrinking tube technology, the riders have more room to play when making movements.

scooter T bar

Titanium Scooter T Bar, Stunt Titanium Scooter T-Shaped Bar, Scooter Accessories T Bar

BaoJi JiaXin Nonferrous Metal Co., Ltd. , https://www.jiaxin-ti.com