【正文】 務(wù)報(bào)表 ........................................................................................................................105第一節(jié) 財(cái)務(wù)會(huì)計(jì)報(bào)告體系 ............................................................................................................105第二節(jié) 財(cái)務(wù)報(bào)表編制 ....................................................................................................................111一、 資產(chǎn)負(fù)債 表 .............................................................................................................................111二、利 潤(rùn) 表 .....................................................................................................................................113三、 現(xiàn) 金流量表 .............................................................................................................................114四、所有者 權(quán) 益 變動(dòng) 表 .................................................................................................................119第五章 主要業(yè)務(wù)的內(nèi)部會(huì)計(jì)控制 ....................................................................................................121第一節(jié) 會(huì)計(jì)基礎(chǔ)工作 ....................................................................................................................121一、會(huì) 計(jì) 基 礎(chǔ) 工作要求 .................................................................................................................121二、會(huì) 計(jì) 工作交接 .........................................................................................................................128三、會(huì) 計(jì) 檔案管理 .........................................................................................................................130第二節(jié) 采購(gòu)與付款 ........................................................................................................................132一、 總 則 ........................................................................................................................................132二、 崗 位分工與授 權(quán) 批準(zhǔn) .............................................................................................................133三、采 購(gòu)訂單審 批控制 .................................................................................................................134四、入 庫(kù) 與 驗(yàn) 收控制 .....................................................................................................................136五、 報(bào)賬 與付款控制 .....................................................................................................................137六、 監(jiān) 督 檢查 .................................................................................................................................139第三節(jié) 銷(xiāo)售與收款 ........................................................................................................................140一、 總則 .........................................................................................................................................140二、 崗 位分工及授 權(quán) 批準(zhǔn) .............................................................................................................140三、 銷(xiāo) 售合同 /訂單 控制 ...............................................................................................................142四、 勞務(wù) 提供的控制 .....................................................................................................................144五、收入確 認(rèn) 和收款控制 .............................................................................................................144六、 銷(xiāo) 售成本 結(jié)轉(zhuǎn) 流程 .................................................................................................................146七、 監(jiān) 督 檢查 .................................................................................................................................147第四節(jié) 成本費(fèi)用 ............................................................................................................................148一、 總則 .........................................................................................................................................148二、 崗 位分工及授 權(quán) 批準(zhǔn) .............................................................................................................148三、成本 費(fèi) 用支出控制 .................................................................................................................149四、 監(jiān) 督 檢查 .................................................................................................................................150第五節(jié) 貨幣資金 ............................................................................................................................151一、 總則 .........................................................................................................................................151二、授 權(quán) 控制 .................................................................................................................................151三、 崗 位控制 .................................................................................................................................151四、支付控制程序的關(guān) 鍵 控制點(diǎn) .................................................................................................152五、 貨幣資 金管理、 備 用金、 銀 行 貸 款管理 ...............................................................................153六、印 鑒 管理 .................................................................................................................................156七、 監(jiān) 督 檢查 .................................................................................................................................157第七節(jié) 財(cái)務(wù)會(huì)計(jì)報(bào)告 ...................................................................................................................158一、 財(cái)務(wù) 會(huì) 計(jì)報(bào) 告填 報(bào) 要求 .........................................................................................................158二、 財(cái)務(wù) 會(huì) 計(jì)報(bào) 告上 報(bào)時(shí)間 要求 .................................................................................................158三、 財(cái)務(wù) 會(huì) 計(jì)報(bào) 告分析要求 .........................................................................................................1583 / 111第六章 會(huì)計(jì)組織機(jī)構(gòu)及會(huì)計(jì)隊(duì)伍建設(shè) ................