公司会计制度.doc

公司会计制度一、 总则第一条 为规范本公司财务行为，加强财务管理和经济核算，适应发展的需要，依据 HYPERLINK /s?wd=%E3%80%8A%E5%B0%8F%E4%BC%81%E4%B8%9A%E4%BC%9A%E8%AE%A1%E5%88%B6%E5%BA%A6%E3%80%8Btncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3En1nYP164P164 \t _blank 《小企业会计制度》，特制定本办法。第二条 会计核算以企业持续、正常的生产经营活动为前提。第三条 会计核算应当划分 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E6%9C%9F%E9%97%B4tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3En1nYP164P164 \t _blank 会计期间，分期结算账目和编制 HYPERLINK /s?wd=%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1%E6%8A%A5%E5%91%8Atncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3En1nYP164P164 \t _blank 财务会计报告。企业对外提供的会计报表应当依次编定页数，加具封面，装订成册，加盖公章。封面上应当注明：企业名称、报表所属年度或者月份、报出日期， HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E4%BA%BA%E5%91%98tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3En1nYP164P164 \t _blank 会计人员签名并盖章。第四条 企业的会计核算以人民币为 HYPERLINK /s?wd=%E8%AE%B0%E8%B4%A6%E6%9C%AC%E4%BD%8D%E5%B8%81tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3En1nYP164P164 \t _blank 记账本位币。第五条 企业的会计记账采用借贷记账法。二、 财务机构设置及 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E5%B2%97%E4%BD%8D%E8%B4%A3%E4%BB%BB%E5%88%B6tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3En1nYP164P164 \t _blank 会计岗位责任制本公司根据业务需要设置财务科，配备相应的业务素质合格的 HYPERLINK /s?wd=%E4%BC%9A%E8%AE%A1%E4%BA%BA%E5%91%98tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1dWuyPbPvDLnAn1nWDkPAR30ZwV5Hcvrjm3rH6sPfKWUMw85H