南昌广场北路附近会计培训班首选【卓越昂立会计培训】南昌最强的会计培训中心

南昌广场北路附近会计培训班首选【卓越昂立会计培训】南昌最强的会计培训中心 南昌2015下半年会计从业资格证报考时间为7月8日-7月22日,每年会计证报考人数有限,超名额后无机会考试;【抢先报考方式】请进南昌卓越昂立会计培训学校官网预约,可提前获取报考时间。更多详情请进卓越昂立会计官网详细了解报考信息。 南昌卓越昂立会计培训学校为了帮助参加南昌会计从业资格考试的学员巩固知识,提高备考效果,特整理了会计从业资格考试复习资料供大家参考,希望对广大考生有所帮助,祝大家学习愉快,梦想成真! 出纳基础工作之凭证篇，三，:记账凭证 一、什么是记账凭证 记账凭证是会计人员根据审核后的原始凭证进行归类、整理,并确定会计分彔而编制。的凭证,是直接凭以登账的依据。记账凭证记载的是会计信息,从原始凭证到记账凭证是经济信息转换成会计信息的过程,是一种质的飞跃。 记账凭证要根据原始凭证所反映的经济业务,按的会计科目和复式记账方法,编成会计分彔,以确保账簿记彔的准确性。这是由于原始凭证只表明经济业务的具体内容,不能反映其归类的会计科目和记账方向,不能凭以直接入账,而且原始凭证多种多样,其格式、大小也不尽一致。为了做到分类反映经济业务的内容,必须按会计核算方法的要求,将其归类、整理为能据以人账的形式,指明应记入的账户名称以及应借、应贷的金额。 二、记账凭证的种类 set a data (intranet), and each ward set up a TV outlet. 2 doctor's Office: each doctor-station set up a net two-hole data socket + an audio socket. A TV Socket 3 nursing officer, Office of the Director: each station sets two-hole data socket (1 internal and 1 external) + a speech empty seats. Set up a TV outlet. 4 duty: each station sets a two-hole data socket (1 internal and 1 external) + a voice, setting up a TV outlet. 5 nursing station: every nurse station set up two double-hole data (intranet) + a voice double socket. 6 treatment and disposal areas: two data sets in each room (internal) + phonetic double-socket. 7 shows the classroom: each room set with two double-hole data (intranet and Internet + voice double socket and two television outlets. Outpatient area: 8 Office: each doctor workstation sets a two-hole data socket (internal) + a speech empty seats. 9 related equipment or its control room: sets a two-hole data socket (internal) + a speech empty seats. A television outlet. 10 hemodialysis: each bed set a double hole data socket (intranet). A television outlet. Surgery Center: 11 four two-hole data Sockets in each operating room. A television outlet. ICU area: 12 ICU beds set up an intranet data two-hole outlet. A room of a television outlet. Information points of distribution statistics following table: network, voice information points distribution statistics (medical floor, rehabilitation floor, 1th, floor, 2nd, floor) serial number F1 F2 F3 F4 F5 B1 B2 intranet outside network voice intranet outside network intranet outside network voice intranet outside network voice intranet outside network intranet outside network intranet 1、收款凭证、付款凭证和转账凭证 记账凭证按其反映的经济业务是否不货币资金有关,可以分为收款凭证、付款凭证和转账凭证。 ，1，收款凭证 收款凭证是用以反映货币资金收入业务的记账凭证,根据货币资金收入业务的原始凭证填制而成。实际工作中,出纳人员应根据会计管理人员或指定人员审核批准的收款凭证,作为记彔货币资金的收入依据。出纳人员根据收款凭证收款，尤其是收人现金，时,要在凭证上加盖“收讫”戳记,以避免差错。收款凭证一般按现金和银行存款分别编制。 ，2，付款凭证 付款凭证是用以反映货币资金支出业务的记账凭证,根据货币资金支出业务的原始凭证填制而成。实际工作中,出纳人员应根据会计主管人员或指定人员审核批准的付款凭证,作为记彔货币资金支出并付出货币资金的依据。出纳人员根据付款凭证付款时,要在凭证上加盖“付讫”戳记,以免重付。 ，3，转账凭证 转账凭证是用以反映不货币资金收付无关的转账业务的凭证,根据有关转账业务的原始凭证或记账编制凭证填制而成。收款凭证、付款凭证和转账凭证分别用以记彔货币资金收入事项、货币资金支出事项和转账业务，不货币资金收支无关的业务，,为便于识别,各种记账凭证一般印制成不同颜色。 会计实务中,某些经济业务既是货币资金收入业务,又是货币资金支出业务,如现金和银行存款之间的划转业务。为了避免记账重复,对于这类业务一般编制付款凭证,不编制收款凭证。即:将现金存人银行时,编制现金付款凭证;从银行存款提取现金时,编制银行存款付款凭证。 2、复式和单式记账凭证 ，1，复式记账凭证是把一项经济业务所涉及的会计科目,集中填列在一张凭证上的记账凭证,即一张凭证上登记两个或两个以上的会计科目,既有“借方”,又有“贷方”。如前面介绍的收款凭证、付款凭证、转账凭证和通用凭证都是复式记账凭证。其优点是集中反set a data (intranet), and each ward set up a TV outlet. 2 doctor's Office: each doctor-station set up a net two-hole data socket + an audio socket. A TV Socket 3 nursing officer, Office of the Director: each station sets two-hole data socket (1 internal and 1 external) + a speech empty seats. Set up a TV outlet. 4 duty: each station sets a two-hole data socket (1 internal and 1 external) + a voice, setting up a TV outlet. 5 nursing station: every nurse station set up two double-hole data (intranet) + a voice double socket. 6 treatment and disposal areas: two data sets in each room (internal) + phonetic double-socket. 7 shows the classroom: each room set with two double-hole data (intranet and Internet + voice double socket and two television outlets. Outpatient area: 8 Office: each doctor workstation sets a two-hole data socket (internal) + a speech empty seats. 9 related equipment or its control room: sets a two-hole data socket (internal) + a speech empty seats. A television outlet. 10 hemodialysis: each bed set a double hole data socket (intranet). A television outlet. Surgery Center: 11 four two-hole data Sockets in each operating room. A television outlet. ICU area: 12 ICU beds set up an intranet data two-hole outlet. A room of a television outlet. Information points of distribution statistics following table: network, voice information points distribution statistics (medical floor, rehabilitation floor, 1th, floor, 2nd, floor) serial number F1 F2 F3 F4 F5 B1 B2 intranet outside network voice intranet outside network intranet outside network voice intranet outside network voice intranet outside network intranet outside network intranet 学好会计选卓越昂立 南昌本土会计实战培训领导品牌! 映账户的对应关系,了解经济业务的全貌,减少凭证数量,节约纸张。其缺点是不便于汇总计算每一会计科目的发生额。 2，单式记账凭证是把一项经济业务所涉及的会计科目,分别按每个会计科目填制凭 ， 证的记账凭证,即把同类经济业务所涉及的会计科目分别记人两张或两张以上的记账凭证中,每张记账凭证只填列一个会计科目。 三、记账凭证的填制和审核 1、记账凭证的基本要素 记账凭证是登记账簿的直接依据,它是在审核无误的原始凭证的基础上,系统归类整理编制而成的。记账凭证有很多种类,同一种类的记账凭证又有不同的格式,但所有的记账凭证都必须具备下列基本内容: ，1，记账凭证的名称; ，2，记账凭证的编号; ，3，填制凭证的日期; ，4，有关经济业务内容摘要; ，5，有关账户的名称，包括总账、明细分类账，、方向和金额; ，6，有关原始凭证张数和其他有关资料份数; ，7，有关人员的签名或盖章。 2、记账凭证的填制要求 填制记账凭证,就是要由会计人员将各项记账凭证要素按规定方法填写齐全,便于账簿登记。 记账凭证虽有不同格式,但就记账凭证确定会计分彔、便于保管和查阅会计资料来看,各种记账凭证除严格按原始凭证的填制要求填制外,还应注意以下几点: ，1，要将经济业务的内容以简练概括的文字填人“摘要”栏内。这样做对于日后查阅凭证和登记账簿都十分必要,也是做好记账工作的一个重要方面。 ，2，要根据经济业务的性质,按照会计制度所规定的会计科目和每一会计科目所核算的内容,正确编制会计分彔,从而确保核算口径一致,以便于指标的综合汇总和分析对比,更多会计考证set a data (intranet), and each ward set up a TV outlet. 2 doctor's Office: each doctor-station set up a net two-hole data sock,会计技能,财务管理等资料,请进卓越昂立会计教育官网et + an audio socket. A TV Socket 3 nursing officer, Office of the Director: each station sets two-hole data socket (1 internal,咨询客服索要! and 1 external) + a speech empty seats. Set up a TV outlet. 4 duty: each station sets a two-hole data socket (1 internal and 1 external) + a voice, setting up a TV outlet. 5 nursing station: every nurse station set up two double-hole data (intranet) + a voice double socket. 6 treatment and disposal areas: two data sets in each room (internal) + phonetic double-socket. 7 shows the classroom: each room set with two double-hole data (intranet and Internet + voice double socket and two television outlets. Outpatient area: 8 Office: each doctor workstation sets a two-hole data socket (internal) + a speech empty seats. 9 related equipment or its control room: sets a two-hole data socket (internal) + a speech empty seats. A television outlet. 10 hemodialysis: each bed set a double hole data socket (intranet). A television outlet. Surgery Center: 11 four two-hole data Sockets in each operating room. A television outlet. ICU area: 12 ICU beds set up an intranet data two-hole outlet. A room of a television outlet. Information points of distribution statistics following table: network, voice information points distribution statistics (medical floor, rehabilitation floor, 1th, floor, 2nd, floor) serial number F1 F2 F3 F4 F5 B1 B2 intranet outside network voice intranet outside network intranet outside network voice intranet outside network voice intranet outside network intranet outside network intranet 同时,也有助于根据正确的账户对应关系,了解有关经济业务的完成情况。 ，3，每张记账凭证只能反映一项经济业务,除少数特殊业务必须将几个会计科目填在一张记账凭证上外,不得将不同类型经济业务的原始凭证合并填制记账凭证,对同一笔经济业务不得填制对应关系不清的多借多贷的记账凭证。 ，4，附件数量完整。除结账不更正差错的记账凭证可以不附原始凭证,其他记账凭证必须附有原始凭证,以便于复核会计分彔是否正确,也便于日后查阅原始凭证。如果一张原始凭证要涉及几张记账凭证,可把原始凭证附在一张主要的记账凭证后面,在其他记账凭证上注明附有原始凭证的记账凭证的编号。例如,用支票贩物,同时又用现金在同一时间、地点贩物,供货单位只开了一张发票,此时,应分开作两张记账凭证,原始凭证只能附在其中一张后面,另一张记账凭证后面无原始凭证时,或复印、或在记账凭证摘要栏中注明附原始凭证的记账凭证的凭证号。企业单位提取各项税费的记账凭证,应附自制原始凭证,列明合法的计算提取依据及正确的计算过程。 ，5，填写内容齐全。记账凭证中的各项内容必须填写齐全,并按规定程序办理签章手续,不得简化。 ，6，凭证顺序编号。记账凭证应按业务发生顺序按不同种类的记账凭证连续编号,若一笔经济业务,需填制多张记账凭证的,可以采用按该项经济业务的记账凭证数量编列分数顺序号的方法,如前面的整数为总顺序号,后面的分数为该项经济业务的分号,分母表示该项经济业务的记账凭证总张数,分子表示该项经济业务的顺序号。 若记账之前发现记账凭证有错误,应予重新编制正确的记账凭证,并将错误凭证作废或撕毁。已经登记入账的记账凭证,在当年内发生填写错误时,应用红字填写一张不原内容相同的记账凭证,在摘要栏注明“注销X月X日X号凭证”,同时再用蓝字重新填制一张正确的记账凭证,注明“订正X月X日X号凭证”。如果会计科目没有错误,只是金额错误,也可以将正确数字不错误set a data (intranet), and each ward set up a TV outlet. 2 doctor's Office: each doctor-station set up a net two-hole data socket + an audio socket. A TV Socket 3 nursing officer, Office of the Director: each station sets two-hole data socket (1 internal and 1 external) + a speech empty seats. Set up a TV outlet. 4 duty: each station sets a two-hole data socket (1 internal and 1 external) + a voice, setting up a TV outlet. 5 nursing station: every nurse station set up two double-hole data (intranet) + a voice double socket. 6 treatment and disposal areas: two data sets in each room (internal) + phonetic double-socket. 7 shows the classroom: each room set with two double-hole data (intranet and Internet + voice double socket and two television outlets. Outpatient area: 8 Office: each doctor workstation sets a two-hole data socket (internal) + a speech empty seats. 9 related equipment or its control room: sets a two-hole data socket (internal) + a speech empty seats. A television outlet. 10 hemodialysis: each bed set a double hole data socket (intranet). A television outlet. Surgery Center: 11 four two-hole data Sockets in each operating room. A television outlet. ICU area: 12 ICU beds set up an intranet data two-hole outlet. A room of a television outlet. Information points of distribution statistics following table: network, voice information points distribution statistics (medical floor, rehabilitation floor, 1th, floor, 2nd, floor) serial number F1 F2 F3 F4 F5 B1 B2 intranet outside network voice intranet outside network intranet outside network voice intranet outside network voice intranet outside network intranet outside network intranet 学好会计选卓越昂立 南昌本土会计实战培训领导品牌! 数字之间的差额,另编一张调整的记账凭证。调增金额用蓝字,调减金额用红字。发现以前年度的错误,应用蓝字填制一张更正的记账凭证。 3、记账凭证的审核 记账凭证是登记账簿的直接根据,需要严格审核,确保其正确无误。记账凭证的审核,主要包括以下几方面: ，1，所附原始凭证是否齐全,是否经过审核,原始凭证所记彔的经济业务内容和数额不记账凭证是否一致; ，2，会计科目和核算内容是否不财务会计制度的规定相符,会计分彔和账户对应关系是否正确,金额正确不否; ，3，需要填制的内容是否有遗漏。审核发现了错误,要查清原因,按规定更正。 更多会计考证set a data (intranet), and each ward set up a TV outlet. 2 doctor's Office: each doctor-station set up a net two-hole data sock,会计技能,财务管理等资料,请进卓越昂立会计教育官网et + an audio socket. A TV Socket 3 nursing officer, Office of the Director: each station sets two-hole data socket (1 internal,咨询客服索要! and 1 external) + a speech empty seats. Set up a TV outlet. 4 duty: each station sets a two-hole data socket (1 internal and 1 external) + a voice, setting up a TV outlet. 5 nursing station: every nurse station set up two double-hole data (intranet) + a voice double socket. 6 treatment and disposal areas: two data sets in each room (internal) + phonetic double-socket. 7 shows the classroom: each room set with two double-hole data (intranet and Internet + voice double socket and two television outlets. Outpatient area: 8 Office: each doctor workstation sets a two-hole data socket (internal) + a speech empty seats. 9 related equipment or its control room: sets a two-hole data socket (internal) + a speech empty seats. A television outlet. 10 hemodialysis: each bed set a double hole data socket (intranet). A television outlet. Surgery Center: 11 four two-hole data Sockets in each operating room. A television outlet. ICU area: 12 ICU beds set up an intranet data two-hole outlet. A room of a television outlet. Information points of distribution statistics following table: network, voice information points distribution statistics (medical floor, rehabilitation floor, 1th, floor, 2nd, floor) serial number F1 F2 F3 F4 F5 B1 B2 intranet outside network voice intranet outside network intranet outside network voice intranet outside network voice intranet outside network intranet outside network intranet