重庆理工大学会计学院会计信息化英文课件 会计软件账务处理.pptVIP

Accounting Information 掌握会计软件中的账务业务处理 学习目的与要求 2-2会计软件账务处理 2.1会计软件账务日常业务处理 2.2会计软件账务期末业务处理 教学内容 2-2会计软件账务处理 2-2会计软件账务处理 账务处理流程 通用转账 填制凭证 凭证复核 凭证记帐 期末处理 凭证期末调汇 查询及打印帐表 2-2.1 账务日常业务处理 填制凭证 处理项目 增加凭证 修改凭证 冲销记账凭证 删除凭证 作废记账凭证 注意以下事项： 已复核的凭证须取消复核后才能修改。 这里的冲销只能冲销手工录入、并且已经记账的凭证。 已复核的凭证不允许修改或删除。必需修改或删除时，必须由复核人取消复核后，制单人才可修改或删除。 已作废的凭证不能取消作废，只能重新输入；不能作废他人填制的凭证；不能作废已经复核或记账的凭证。 2-2.1 账务日常业务处理 填制凭证 Disposal Project Increasing evidence Modify the certificate Accounting write-off vouchers Delete Certificate Void voucher Note the following: Has reviewed the credentials to be changed after the cancellation of the review. The write-off write-off here, can only be manually input, and have accounting credentials. Not allowed to review documents have been amended or deleted. Necessary to modify or delete, it must be reviewed after the abolition review, the system may modify or delete a single talent. Disposed of invalid certificates can not be canceled, only to re-enter; can not be set aside to others fill in the certificate; can not be set aside or account credentials have been reviewed. 2-2.1 账务日常业务处理 凭证复核 限制 凭证必须复核，方可记账 不能复核本人填制的凭证； 有“错误”标志或有“作废”标志的凭证，都不能复核和记账。 有“错误”或“作废”标志的凭证也不能参加账册、报表的数据统计。 有“错误”或“作废”标志的凭证不能进行冲销 处理 凭证若有“错误”标志，系统自动将对应的红字冲销凭证也作上“错误”标志；若有“作废”标志，系统自动将对应的红字冲销凭证删除。 2-2.1 账务日常业务处理 凭证复核 Limit The certificate must be reviewed before accounting; Review I can not fill in the certificate; The wrong sign or the void mark of the certificate, we can not review and billing; The errors or void signs certificates are also unable to participate in books, reports, data statistics; The errors or void signs can not be written off vouchers. Treatment Certificate if the wrong sign, the system automatically offset by the corresponding certificate is also to allow for the Scarlet Letter wrong sign; if void sign, the system automatically delete the corresponding red offset certificate. 2-2.1 账务日常业务处理 凭证记账 凭证复核后，用户才能将记账凭证登记到相关账册中。 通用转账 用户可自定义通用转账凭证（转账名称不能重复）完成常