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Restaurant accounting system

来源: 作者:Stand originally 时间:2008-12-30 Tag: 点击:
General principles of the first chapter

One, work to strengthen the accountant of this enterprise, the legitimate rights and interests that safeguards the concerned respect such as this enterprise and its investor, according to the country concerned foreign trader invests the law of the enterprise, code, make this system. .

2, basis " system of treasurer of company of investment of foreign trader of People's Republic of China " set with concerned complement, join the particular case of the enterprise, make the accounting system of this enterprise.

Principle of business accounting of accountant of the 2nd chapter

3, the job of accountant business accounting of this enterprise ought to accord with People's Republic of China to concern law, code and the provision of this system.

4, the accountant business accounting of the enterprise ought to differentiate during the accountant (month, season, year) .

5, the job of accountant business accounting of the enterprise ought to be a basis with the economic professional work that produces actually, achieve a record accurate, content is complete, the method is accurate, formalities all ready, accord with time limit.

6, authority duty produces this company foundation the principle keep account that control. Always this period the income that has come true and the cost that had produced, no matter whether is money this period call in, ought to serve as this period income and expense enter an item in an account; Always do not belong to this period income and charge, although money already was in this period close pay, also should not serve as this period income and charge processing.

7, the computation of company income and charge ought to cooperate each other. The income that gains during same accountant and rather the cost of relevant couplet, charge, enter an item in an account ought to be registered during same accountant.

8, the belongings of the enterprise ought to according to actual cost accounting. Divide outside having stipulator additionally, the enterprise must not adjust the book value of belongings by oneself.

9, the enterprise ought to differentiate the bounds of capital expenditure and income expenses. The benefit of defray and at an above (do not contain) of financial year, ought to regard capital as defray; The benefit of defray is reached only at this financial year, ought to regard accrual as defray.

10, the method of accountant business accounting of the enterprise, around each period ought to agree, do not get optional change. If be necessary to change, general ought to the financial year of make a fresh start is changed in the begining, give in the accountant report in modificatory year specification.

Chalk it up of the 3rd chapter and account book

11, this enterprise uses method of chalk it up of leasehold double entry.
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