【正文】 天虹會計師事務所 同濟堂財務管理標準化規(guī)范 1 第一章 會計工作基礎規(guī)范 ..........................................................................................................3 總 則 ...............................................................................................................................3 會計機構和會計人員 .............................................................................................................3 會計交接工作 ........................................................................................................................4 會計核算 ...............................................................................................................................5 財務人員崗位職責 ............................................................................................................... 11 第二章 會計 檔案管理 ............................................................................................................... 12 第三章 同濟堂差旅費報銷制度規(guī)范 ........................................................................................... 16 第四章 會計處理及業(yè)務流程標準化規(guī)范 .................................................................................... 23 一 貨幣資金 ...................................................................................................................... 23 （一）現(xiàn)金 ......................................................................................................................... 23 （二）銀行存款 .................................................................................................................. 28 （三）其他貨幣資金 ........................................................................................................... 29 （四）貨幣資金收支明細表 ................................................................................................. 30 二 短期投資 ....................................................................................................................... 32 三 應收帳款 ....................................................................................................................... 34 四 應收股息 ....................................................................................................................... 42 五 其他應收款 .................................................................................................................... 43 六 應收票據(jù) ....................................................................................................................... 43 七 存貨的核算 .................................................................................................................... 44 （一） 原材料的核算 ......................................................................................................... 45 1 物資采購 ......................................................................................................................... 45 （ 1）制藥一廠采購流程 ...................................................................................................... 45 （ 2）同濟堂配送采購流程 .................................................................................................. 50 （ 3）同濟堂連鎖藥品采購的程序 ........................................................................................ 52 （ 4 ）材料（庫存商品）入庫的會計處理 ............................................................................ 53 2 包裝物 ............................................................................................................................. 55 3 低值易耗品 ...................................................................................................................... 55 4 原材料的領用 ................................................................................................................... 56 八 長期投資核算 ................................................................................................................ 57 九 固定資產(chǎn)核算 ................................................................................................................ 61 十 無形資產(chǎn)的核算 ............................................................................................................. 65 十一 應付賬款核算 ............................................................................................................. 67 十二 應付票據(jù) .................................................................................................................... 71 十三 應交稅金 .................................................................................................................... 73 （一）增值稅 ...................................................................................................................... 73 （ 二）營業(yè)稅 ...................................................................................................................... 76 （三）土地增值稅 ............................................................................................................... 77 （四）房產(chǎn)稅 ...................................................................................................................... 78 （五）土地使用稅 ............................................................................................................... 78 （六）車船使用稅 ............................................................................................................... 78 （七）印花稅 ...................................................................................................................... 78 （八）所得稅 ...................................................................................................................... 79 十四 應付工資 .................................................................................................................... 84 天虹會計師事務所 同濟堂財務管理標準化規(guī)范 2 十五 應付債券 .................................................................................................................... 85 十六 所有者權益 .....................................................................