1、 Transfer and audit of original financial accounting documents
1. The business of economic development described in the original certificate should be normal, the resolution should be appropriate, and the time, total amount and price involved in the business should meet the requirements;
2. The content of the economic development business reflected in the original certificate shall meet the requirements of relevant laws and regulations, current policies, bills, rules and regulations, scheme, cost budget and contract, etc., and shall comply with the procedures of audit management authority and the saving standard;
3. The handling procedures of the original documents should be improved, the new items should be filled in completely, the relevant handling personnel and staff should have already signed, and the key staff should have approved;
4. The introduction and data of the original voucher shall be filled in clearly and appropriately, whether there is any error in the calculation of the total amount, price and amount, and the amount in English capital and small letters shall be consistent
5. If it is found that the original documents are not true, reasonable and legal during the audit, they have the right to refuse to accept them, and report to the main responsible person; and change the original vouchers with inaccurate and detailed descriptions.
2、 Filling in and auditing of bookkeeping voucher
1. When filling in the bookkeeping voucher, the continuous serial number of the bookkeeping voucher should be carried out.
2. Bookkeeping vouchers can be filled in according to each original voucher or several similar original vouchers.
3. In order to make proper accounting entries and ensure the balance of loans, it is necessary to properly apply accounting entries and fixed accounting entries according to the requirements of national unified enterprise accounting system and the business content of economic development. The amount of borrowers in bookkeeping vouchers must be the same, and the cumulative amount must be accurately calculated.
4. The introduction should be consistent with the content of the original certificate, can properly reflect the specific content of economic development business, and the description is concise and concise.
3、 Account book: in accordance with the requirements of the national unified enterprise accounting system and financial accounting business, accounting vouchers must be set. Accounting vouchers include general ledger, subsidiary ledger, journal and other service account books.
4、 Preparation of financial and accounting statements (balance sheet, income statement)
5、 Tax declaration from 1st to 15th of each month (National Taxation Bureau, Local Taxation Bureau)
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