财务部工作流程.docVIP

财务部工作流程 账务处理流程 序号 责任主体 工作内容及关键节点 说 明 财务部 出纳人员每日下班前半小时对原始审核原始单据 1 (出纳) 单据进行整理分类。 财务部 会计根据原始单据编制记账凭证，编制记账凭证 2 (会计) 并签字盖章。 有误 财务部 主管会计审核凭证的合法性，并签审核凭证 3 (主管会计) 字盖章。 正确 财务部 会计人员对已审核的凭证进行账套凭证输机 4 (会计) 录入。 财务部 主管会计登录账套对已录入凭证复凭证复核 5 (主管会计) 核。 无误 财务部 凭证过账 6 会计对复核过的凭证过账。 (会计) 财务部 生成报表 7 会计进行报表输出。 (会计) 审核无误 财务部 纳税申报 8 会计进行纳税申报。 (税务会计) poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group rural treasure, the stars plan and featured the Museum project to accelerate the implementation of electronic commerce hundred thousand rural village project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students stipends and other costs, can be through the one card, such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 费用报销流程 序号 责任主体 工作内容及关键节点 说 明 报账人将原始单据有次序粘贴在 原始凭证粘贴单上，并在粘贴单上填1 报账人 粘贴原始单据 写单据张数、大小写金额、用途、经 手人、日期。 出纳对票据的真实性及合理性进出纳审核票据 2 出纳 行审查。 根据审批权限，由部门领导进行审 部门领导 部门领导审批 3 核，对所发生费用的必要性、真实性 负责，并在审粘贴单上签字。 1、票据金额?300元，建筑公司 领导审批; 2、300元票据金额?2000元,集公司领导 公司领导审批 4 团公司副总审批; 3、票据金额?2000元，集团公司 总经理批准。 出纳对粘贴单填写的规范性、审出纳 出纳再次审核票