財(cái)務(wù)報(bào)告與分析細(xì)化執(zhí)行與模板

1、財(cái)務(wù)報(bào)告與分析細(xì)化執(zhí)行與模板財(cái)務(wù)報(bào)告與分析細(xì)化執(zhí)行與模板第一節(jié)第一節(jié)財(cái)務(wù)報(bào)告編制流程與工作執(zhí)行財(cái)務(wù)報(bào)告編制流程與工作執(zhí)行一、財(cái)務(wù)報(bào)告編制流程與工作細(xì)化一、財(cái)務(wù)報(bào)告編制流程與工作細(xì)化（一）財(cái)務(wù)報(bào)告編制工作流程（一）財(cái)務(wù)報(bào)告編制工作流程工作目標(biāo)工作目標(biāo)知識(shí)準(zhǔn)備知識(shí)準(zhǔn)備關(guān)鍵點(diǎn)控制關(guān)鍵點(diǎn)控制細(xì)化執(zhí)行細(xì)化執(zhí)行流程圖流程圖1.賬務(wù)處理財(cái)務(wù)部根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》、《股份有限公司會(huì)計(jì)制度》、《會(huì)計(jì)基礎(chǔ)工作規(guī)范》等規(guī)定對(duì)本公司的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行賬務(wù)處理《財(cái)務(wù)

2、會(huì)計(jì)報(bào)告管理制度》2.全面清查資產(chǎn)、核實(shí)債務(wù)在編制財(cái)務(wù)會(huì)計(jì)報(bào)告前，財(cái)務(wù)部應(yīng)當(dāng)按照相關(guān)規(guī)定，全面清查資產(chǎn)、核實(shí)債務(wù)《財(cái)務(wù)會(huì)計(jì)報(bào)告管理制度》3.核對(duì)總賬與明細(xì)賬財(cái)務(wù)部根據(jù)《會(huì)計(jì)基礎(chǔ)工作規(guī)范》對(duì)總賬與明細(xì)賬的科目余額進(jìn)行仔細(xì)地核對(duì)，做到賬賬相符《財(cái)務(wù)會(huì)計(jì)報(bào)告管理制度》4.編制會(huì)計(jì)報(bào)表及附注《財(cái)務(wù)會(huì)計(jì)報(bào)告管理制度》按規(guī)定、按時(shí)、準(zhǔn)確地編制企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告1.了解企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告的編制原則2.掌握企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告的三大組成部分及其編制規(guī)定4.1財(cái)

3、務(wù)部根據(jù)公司總賬、明細(xì)賬、會(huì)計(jì)科目余額、業(yè)公司會(huì)計(jì)報(bào)表1賬務(wù)處理3核對(duì)總賬與明細(xì)賬4編制會(huì)計(jì)報(bào)表及附注5編制合并會(huì)計(jì)報(bào)表及附注6編寫(xiě)財(cái)務(wù)情況說(shuō)明書(shū)7形成財(cái)務(wù)會(huì)計(jì)報(bào)告8呈交相關(guān)領(lǐng)導(dǎo)審批9打印、復(fù)印、裝訂、存檔10報(bào)送財(cái)務(wù)會(huì)計(jì)報(bào)告2全面清查資產(chǎn)、核實(shí)債務(wù)計(jì)報(bào)告呈報(bào)公司相關(guān)領(lǐng)導(dǎo)審批，并簽字確認(rèn)告書(shū)9.打印、復(fù)印、裝訂、存檔財(cái)務(wù)部打印、復(fù)印財(cái)務(wù)會(huì)計(jì)報(bào)告，按規(guī)定裝訂、加蓋相關(guān)印章，并將財(cái)務(wù)會(huì)計(jì)報(bào)告存檔保管中期或年度財(cái)務(wù)報(bào)告書(shū)10.報(bào)送財(cái)務(wù)會(huì)計(jì)報(bào)告