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XX hotel- - accountant business accounting system
From;  Author:Stand originally
To strengthen the accountant business accounting of this unit, according to accounting method and company treasurer standard, make way of following specific business accounting especially: One, the requirement that company treasurer business accounting must accord with accounting method and accounting standard system. 2, company financial year rose to came on December 31 on January 1 for public calendar year. 3, company treasurer business accounting is standard money of chalk it up with the RMB. 4, company treasurer business accounting is a basis with the economic professional work that produces actually, reflect financial standing and operation result according to the facts. 5, company treasurer business accounting with authority duty happens make for the foundation. 6, the business accounting of asset 1. The asset of department is a company have or pilot can with the economic resource with metric money. Include: Cash, bank deposit, receivable reach imprest money, goods in stock (material, running stores, packing, manufactured goods, wait in the product) , fixed assets, intangible assets, give delay capital fund. 2. Gold reachs all sorts of deposit to count keep account according to net and defray. 3. Receivable reach imprest money to press produce frontal keep account actually, set detail account by the client, do not raise bad debts reserve, bad debts loss is immediate plan enter current increase and decrease. The charge that wait for booth is pressed be benefited period apportion. 4. Goods in stock presses the actual cost accounting when obtaining, when giving out, decide by mobile and average standard issue cost actually. 5. Company fixed assets is use fixed number of year in a year of above, unit value is in 2000 yuan of above, the asset of original material configuration holds in use process, include equipment of equipment of building and building, machine, facility for transporting, office to wait, method of depreciation of company fixed assets introduces fixed number of year average depreciation law, building and building depreciation fixed number of year are 20 years, fixed number of year of machine equipment depreciation is 10 years, equipment of facility for transporting, office and tool are 5 years. 6. Company intangible assets points to land access, in the amortize inside term of service. 7, of indebted business accounting company be in debt is to point to what company place assumes can with the money metric, want the debt that as a way of is produced or the service repays. Include: Bank loan, deal with reach receive money beforehand, should hand in taxes, deal with salary, mention have enough to meet need of charge, housing beforehand gold, other indebted 1. Bank loan counts keep account by actual borrow, plant by bank money equipment detail account. 2. Deal with reach receive money to press beforehand produce several enter into the account book actually, press account of client equipment detail. 3. Should hand in taxes to set detail course by categories of taxes. 4. Carry charge to include administration fee of telephone bill of water charge of electricity, phone, land beforehand. 5. Dealing with salary is pay of business accounting worker plan carry, allocate, extend. 6. Base area of housing turnover gold batch of article of tax bureau, the 13% scale that press total wages plan carry, use at improving housing condition of the worker. 8, the possessory rights and interests of business accounting company of possessory rights and interests is firm investor the droit of net to the enterprise assets. Include solid control capital, capital fair indigestion, did not allocate profit to wait. 9, the business accounting that the business accounting of profit and loss of business accounting company of increase and decrease includes income, charge, gain. 1. The income of the company is to show the company is in the business income of the implementation in sell a product or providing the management professional work such as the service, include product sales revenue and other business income. 2. The charge of the company is a company in what in producing management course, happen each are expended. Include plan direct and the direct data of the management cost that enters production, artificial with each overhead expenses. Include company administration department to be organization and the overhead expenses that management manufactures management activity and happen and financial cost, direct plan enter current increase and decrease. Production charge, overhead expenses, financial cost is the content that produces by each expense item undertake detail classifies business accounting. 3. Profit is the operation result during it is certain that the company is in, include a product to sell net income of profit, business profit, investment and net specified amount of the income and expenses outside doing business. The product sells profit to subtract for product sales revenue the product sells the remaining sum after cost, cost of sales, sale tax gold. Business profit increases net specified number of other business income and expenses for product sale gain the remaining sum after subtractive overhead expenses, financial cost. Profit total is business profit to add the remaining sum after the yield, income outside doing business reduces the expenditure outside doing business. Profit net specified number subtracts for profit total the remaining sum after income tax. 10, the business accounting of cost 1. Cost is the production cost of company production product. Include direct data, direct seeding to accept the cost item such as artificial, production charge. 2. The business accounting of cost presses the classified business accounting of product breed. Direct data is pressed give out valuation of mobile and average standard, booth produces cost into different product. Press artificially directly use up artificial cost maneuver actually to enter cost directly. What charge of electricity of production charge water presses ammeter dosage is certain enter different product prorata. Depreciation allocates by fixed assets branch. Stock is used up undertake allocation by depreciation scale. 3. Production presses order production, without in product business accounting. 11, accountant forms for reporting statistics 1. Accountant forms for reporting statistics is the written file that reflects firm financial standing and operation result. Include: Flow meter of watch of balance sheet, increase and decrease, cash, subordinate list and annotations of accountant forms for reporting statistics and financial condition manual. 2. Accountant forms for reporting statistics is to register complete, check without by accident of account book record and other data authorized strength, accomplish a number true, computation complete, newspaper sends accurate, content seasonable. 12, supplementary articles 1. Along with national treasurer code the system is revised and need of company actual condition has company treasurer system revise. 2. Company treasurer system applies since the day of business accounting oneself.

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