会计新手入门篇全盘会计处理流程(国外英文资料).doc

会计新手入门篇全盘会计处理流程(国外英文资料) First, according to the original certificate to fill in vouchers, the specific original documents processing procedures are as follows:. 1. Handle the original vouchers for cash. 2. Dealing with the original evidence of bank deposits. 3, summary of cash, bank deposits, loans and cash, bank deposits and payments reports, cash, bank deposits and payments consistent. Introduction to new accounting process. 4. Dealing with receivables (sales *), payable (purchased *) vouchers, and other non cash documents (e.g. bank acceptances, etc.). 5. Deal with the original documents that need to be made. 5.1, month cost amortization (according to the certificate or ledger records in last month). 5.2, withholding the month fee (ibid.). Introduction to new accounting process. 5.3, calculate the depreciation charge (ibid.). 5.4, raw materials to the recipients of the month (according to the warehouse requisition and the material summary \ weighted average unit price - workshop statistics compilation). 5.5, the distribution of wages payable (according to payable wages, the amount of debit division according to the Department out). 5.6, the proposed welfare benefits (according to the wage payable or taxable payroll). 5.7. Carrying on the manufacturing expenses (transferring the amount of manufacturing expenses to production cost). 5.8. Cost of finished warehousing products (based on finished product costing sheet - Accounting preparation). 5.9, the transfer cost of sales of products (finished goods according to the account for sales of finished product cost accounting report system) Note: if the other income month (such as sales of raw materials, such as the purchase of goods), transfer the cost of sales and other business expenses . 5.10, turn out the VAT (Sales - last month - tax paid). 5.11, other taxes. 5.12. Calculate the personal income tax in the same month (according to the personal income tax statement or the monthly salary statement). Two. Register the