会计每月做账流程是什么？ 会计做账的基本流程有哪几个步骤
\u4f1a\u8ba1\u505a\u8d26\u8be6\u7ec6\u6d41\u7a0b \u4f1a\u8ba1\u505a\u8d26\u8be6\u7ec6\u6d41\u7a0b
\u3000\u3000\u4f1a\u8ba1\u6d41\u7a0b\u5c31\u662f\u7531\u505a\u51ed\u8bc1\u5f00\u59cb\u5230\u7f16\u5236\u4f1a\u8ba1\u62a5\u8868\u8fd9\u4e00\u8fc7\u7a0b\uff0c\u4e5f\u53eb\u4f1a\u8ba1\u5faa\u73af\u3002\u4e0b\u9762\u6211\u4e3a\u5927\u5bb6\u6574\u7406\u4e86\u5173\u4e8e\u4f1a\u8ba1\u505a\u8d26\u6d41\u7a0b\uff0c\u5e0c\u671b\u80fd\u4e3a\u4f60\u63d0\u4f9b\u5e2e\u52a9\uff1a
\u3000\u3000\u4e00\u3001\u6bcf\u6708\u4f1a\u8ba1\u505a\u5e10\u6d41\u7a0b
\u3000\u30001\u3001\u6839\u636e\u51fa\u7eb3\u8f6c\u8fc7\u6765\u7684\u5404\u79cd\u539f\u59cb\u51ed\u8bc1\u8fdb\u884c\u5ba1\u6838\uff0c\u5ba1\u6838\u65e0\u8bef\u540e\uff0c\u7f16\u5236\u8bb0\u8d26\u51ed\u8bc1\u3002
\u3000\u30002\u3001\u6839\u636e\u8bb0\u8d26\u51ed\u8bc1\u767b\u8bb0\u5404\u79cd\u660e\u7ec6\u5206\u7c7b\u8d26\u3002
\u3000\u30003\u3001\u6708\u672b\u4f5c\u8ba1\u63d0\u3001\u644a\u9500\u3001\u7ed3\u8f6c\u8bb0\u8d26\u51ed\u8bc1\uff0c\u5bf9\u6240\u6709\u8bb0\u8d26\u51ed\u8bc1\u8fdb\u884c\u6c47\u603b\uff0c\u7f16\u5236\u8bb0\u8d26\u51ed\u8bc1\u6c47\u603b\u8868\uff0c\u6839\u636e\u8bb0\u8d26\u51ed\u8bc1\u6c47\u603b\u8868\u767b\u8bb0\u603b\u5e10\u3002
\u3000\u30004\u3001\u7ed3\u8d26\u3001\u5bf9\u5e10\u3002\u505a\u5230\u5e10\u8bc1\u76f8\u7b26\u3001\u5e10\u5e10\u76f8\u7b26\u3001\u5e10\u5b9e\u76f8\u7b26\u3002
\u3000\u30005\u3001\u7f16\u5236\u4f1a\u8ba1\u62a5\u8868\uff0c\u505a\u5230\u6570\u5b57\u51c6\u786e\u3001\u5185\u5bb9\u5b8c\u6574\uff0c\u5e76\u8fdb\u884c\u5206\u6790\u8bf4\u660e\u3002
\u3000\u30006\u3001\u5c06\u8bb0\u8d26\u51ed\u8bc1\u88c5\u8ba2\u6210\u518c\uff0c\u59a5\u5584\u4fdd\u7ba1\u3002
\u3000\u3000\u4e8c\u3001\u8bb0\u8d26\u51ed\u8bc1
\u3000\u30001\u3001\u5fc5\u987b\u5177\u5907\u5982\u4e0b\u5185\u5bb9
\u3000\u3000(l)\u586b\u5236\u51ed\u8bc1\u7684\u65e5\u671f\uff1a\u6536\u6b3e\u51ed\u8bc1\u548c\u4ed8\u6b3e\u51ed\u8bc1\u7684\u586b\u5236\u65e5\u671f\u8981\u6309\u8d27\u5e01\u8d44\u91d1\u7684\u5b9e\u9645\u6536\u5165\u65e5\u671f\u3001\u5b9e\u9645\u4ed8\u51fa\u65e5\u671f\u586b\u5199;\u8f6c\u8d26\u51ed\u8bc1\u7684\u586b\u5236\u65e5\u671f\u53ef\u4ee5\u6309\u6536\u5230\u539f\u59cb\u51ed\u8bc1\u7684\u65e5\u671f\u586b\u5199\uff0c\u4e5f\u53ef\u4ee5\u6309\u7f16\u5236\u8bb0\u8d26\u51ed\u8bc1\u7684\u65e5\u671f\u586b\u5199\u3002
\u3000\u3000(2)\u51ed\u8bc1\u7f16\u53f7\uff1a\u8bb0\u8d26\u51ed\u8bc1\u5fc5\u987b\u7f16\u53f7\uff0c\u6709\u5229\u4e8e\u67e5\u627e\u3002
\u3000\u3000(3)\u7ecf\u6d4e\u4e1a\u52a1\u6458\u8981\uff1a\u6458\u8981\u662f\u5bf9\u7ecf\u6d4e\u4e1a\u52a1\u7684\u7b80\u8981\u8bf4\u660e\u3002
\u3000\u3000(4)\u4f1a\u8ba1\u79d1\u76ee\uff1a\u4f1a\u8ba1\u79d1\u76ee\u662f\u8d26\u6237\u7684\u540d\u79f0\uff0c\u6b63\u786e\u4f7f\u7528\u4f1a\u8ba1\u79d1\u76ee\u662f\u8fdb\u884c\u8d26\u52a1\u5904\u7406\u7684\u57fa\u7840\u73af\u8282\u3002
\u3000\u3000(5)\u91d1\u989d\uff1a\u8bb0\u8d26\u51ed\u8bc1\u6240\u5217\u91d1\u989d\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u57fa\u7840\uff0c\u5173\u7cfb\u5230\u4f1a\u8ba1\u8d26\u7c3f\u3001\u4f1a\u8ba1\u62a5\u8868\u7684\u6b63\u786e\u4e0e\u5426\u3002\u4e3a\u6b64\uff0c\u8ba1\u7b97\u5fc5\u987b\u51c6\u786e\uff0c\u4e66\u5199\u6e05\u695a\u3001\u7b26\u5408\u8981\u6c42\u3002
\u3000\u3000(6)\u6240\u9644\u539f\u59cb\u51ed\u8bc1\u7684\u5f20\u6570\uff1a\u539f\u59cb\u51ed\u8bc1\u662f\u7f16\u5236\u8bb0\u8d26\u51ed\u8bc1\u7684\u4f9d\u636e\uff0c\u5fc5\u987b\u5728\u8bb0\u8d26\u51ed\u8bc1\u4e0a\u586b\u5199\u6240\u9644\u539f\u59cb\u51ed\u8bc1\u7684\u5f20\u6570\uff0c\u4e24\u8005\u5fc5\u987b\u76f8\u7b26\u3002
\u3000\u3000(7)\u586b\u5236\u51ed\u8bc1\u4eba\u5458\u3001\u7a3d\u6838\u4eba\u5458\u3001\u8bb0\u8d26\u4eba\u5458\u3001\u4f1a\u8ba1\u673a\u6784\u8d1f\u8d23\u4eba\u3001\u4f1a\u8ba1\u4e3b\u7ba1\u4eba\u5458\u7684\u7b7e\u540d\u6216\u76d6\u7ae0\uff1a\u4ee5\u4fbf\u4e8e\u660e\u786e\u7ecf\u6d4e\u8d23\u4efb\u3002
\u3000\u30002\u3001\u8bb0\u8d26\u51ed\u8bc1\u5ba1\u6838\u7684\u5185\u5bb9\uff1a
\u3000\u3000(1)\u586b\u5236\u51ed\u8bc1\u7684\u65e5\u671f\u662f\u5426\u6b63\u786e\uff1a\u6536\u6b3e\u51ed\u8bc1\u548c\u4ed8\u6b3e\u51ed\u8bc1\u7684\u586b\u5236\u65e5\u671f\u662f\u5426\u662f\u8d27\u5e01\u8d44\u91d1\u7684\u5b9e\u9645\u6536\u5165\u65e5\u671f\u3001\u5b9e\u9645\u4ed8\u51fa\u65e5\u671f;\u8f6c\u8d26\u51ed\u8bc1\u7684\u586b\u5236\u65e5\u671f\u662f\u5426\u662f\u6536\u5230\u539f\u59cb\u51ed\u8bc1\u7684\u65e5\u671f\u6216\u8005\u662f\u7f16\u5236\u8bb0\u8d26\u51ed\u8bc1\u7684\u65e5\u671f\u3002
\u3000\u3000(2)\u51ed\u8bc1\u662f\u5426\u7f16\u53f7\uff0c\u7f16\u53f7\u662f\u5426\u6b63\u786e\u3002
\u3000\u3000(3)\u7ecf\u6d4e\u4e1a\u52a1\u6458\u8981\u662f\u5426\u6b63\u786e\u5730\u53cd\u6620\u4e86\u7ecf\u6d4e\u4e1a\u52a1\u7684\u57fa\u672c\u5185\u5bb9\u3002
\u3000\u3000(4)\u4f1a\u8ba1\u79d1\u76ee\u7684\u4f7f\u7528\u662f\u5426\u6b63\u786e;\u603b\u8d26\u79d1\u76ee\u548c\u660e\u7ec6\u79d1\u76ee\u662f\u5426\u586b\u5217\u9f50\u5168\u3002
\u3000\u3000(5)\u8bb0\u8d26\u51ed\u8bc1\u6240\u5217\u91d1\u989d\u8ba1\u7b97\u662f\u5426\u51c6\u786e\uff0c\u4e66\u5199\u662f\u5426\u6e05\u695a\u3001\u7b26\u5408\u8981\u6c42\u3002
\u3000\u3000(6)\u6240\u9644\u539f\u59cb\u51ed\u8bc1\u7684\u5f20\u6570\u4e0e\u8bb0\u8d26\u51ed\u8bc1\u4e0a\u586b\u5199\u7684\u6240\u9644\u539f\u59cb\u51ed\u8bc1\u7684\u5f20\u6570\u662f\u5426\u76f8\u7b26\u3002
\u3000\u3000(7)\u586b\u5236\u51ed\u8bc1\u4eba\u5458\u3001\u7a3d\u6838\u4eba\u5458\u3001\u8bb0\u8d26\u4eba\u5458\u3001\u4f1a\u8ba1\u673a\u6784\u8d1f\u8d23\u4eba\u3001\u4f1a\u8ba1\u4e3b\u7ba1\u4eba\u5458\u7684\u7b7e\u540d\u6216\u76d6\u7ae0\u662f\u5426\u9f50\u5168\u3002
\u3000\u3000\u4e09\u3001\u6708\u672b\u4f1a\u8ba1\u7684\u8ba1\u63d0\u3001\u7ed3\u8f6c\u5206\u5f55
\u3000\u3000(\u4e00)\u8ba1\u63d0\u804c\u5de5\u798f\u5229\u8d39\u3001\u804c\u5de5\u6559\u80b2\u8d39\u3001\u5de5\u4f1a\u7ecf\u8d39
\u3000\u30001\u3001\u6309\u5de5\u8d44\u603b\u989d14%\u63d0\u53d6\u804c\u5de5\u798f\u5229\u8d39
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528--\u798f\u5229\u8d39
\u3000\u3000\u8d37\uff1a\u5e94\u4ed8\u798f\u5229\u8d39
\u3000\u30002\u3001\u6309\u5de5\u8d44\u603b\u989d1.5%\u63d0\u53d6\u804c\u5de5\u6559\u80b2\u8d39
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528--\u804c\u5de5\u6559\u80b2\u8d39
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u5e94\u4ed8\u6b3e--\u804c\u5de5\u6559\u80b2\u8d39
\u3000\u30003\u3001\u6309\u5de5\u8d44\u603b\u989d2%\u63d0\u53d6\u5de5\u4f1a\u7ecf\u8d39
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528--\u5de5\u4f1a\u7ecf\u8d39
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u5e94\u4ed8\u6b3e--\u5de5\u4f1a\u7ecf\u8d39
\u3000\u3000(\u4e8c)\u63d0\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528--\u6298\u65e7\u8d39
\u3000\u3000\u8d37\uff1a\u7d2f\u8ba1\u6298\u65e7
\u3000\u3000(\u4e09)\u644a\u9500\u8d39\u7528
\u3000\u3000\u501f\uff1a\u7ba1\u7406\u8d39\u7528(\u6216\u8425\u4e1a\u8d39\u7528\u7b49)
\u3000\u3000\u8d37\uff1a\u5f85\u644a\u8d39\u7528(\u6216\u957f\u671f\u5f85\u644a\u8d39\u7528)
\u3000\u3000(\u56db)\u8ba1\u63d0\u7a0e\u91d1
\u3000\u3000\u501f\uff1a\u4e3b\u8425\u4e1a\u52a1\u7a0e\u91d1\u53ca\u9644\u52a0
\u3000\u3000\u8d37\uff1a\u5e94\u4ea4\u7a0e\u91d1--\u57ce\u5efa\u7a0e
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u5e94\u4ea4\u6b3e--\u6559\u80b2\u8d39\u9644\u52a0
\u3000\u3000(\u4e94)\u7ed3\u8f6c\u5404\u79cd\u6536\u5165
\u3000\u30001\u3001\u7ed3\u8f6c\u4e3b\u8425\u4e1a\u52a1\u6536\u5165
\u3000\u3000\u501f\uff1a\u4e3b\u8425\u4e1a\u52a1\u6536\u5165
\u3000\u3000\u8d37\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u30002\u3001\u7ed3\u8f6c\u5176\u4ed6\u4e1a\u52a1\u6536\u5165
\u3000\u3000\u501f\uff1a\u5176\u4ed6\u4e1a\u52a1\u6536\u5165
\u3000\u3000\u8d37\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u30003\u3001\u7ed3\u8f6c\u8425\u4e1a\u5916\u6536\u5165
\u3000\u3000\u501f\uff1a\u8425\u4e1a\u5916\u6536\u5165
\u3000\u3000\u8d37\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000(\u516d)\u7ed3\u8f6c\u6210\u672c\u3001\u652f\u51fa\u3001\u7a0e\u91d1
\u3000\u30001\u3001\u7ed3\u8f6c\u6210\u672c
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u4e3b\u8425\u4e1a\u52a1\u6210\u672c
\u3000\u30002\u3001\u7ed3\u8f6c\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa
\u3000\u30003\u3001\u7ed3\u8f6c\u8425\u4e1a\u5916\u652f\u51fa
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u8425\u4e1a\u5916\u652f\u51fa
\u3000\u30004\u3001\u7ed3\u8f6c\u7a0e\u91d1
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u4e3b\u8425\u4e1a\u52a1\u7a0e\u91d1\u53ca\u9644\u52a0
\u3000\u3000(\u4e03)\u7ed3\u8f6c\u5404\u9879\u8d39\u7528
\u3000\u30001\u3001\u7ed3\u8f6c\u7ba1\u7406\u8d39\u7528
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u7ba1\u7406\u8d39\u7528
\u3000\u30002\u3001\u7ed3\u8f6c\u8d22\u52a1\u8d39\u7528
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u8d22\u52a1\u8d39\u7528
\u3000\u30003\u3001\u7ed3\u8f6c\u8425\u4e1a\u8d39\u7528
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u8425\u4e1a\u8d39\u7528
\u3000\u3000(\u516b)\u5b63\u5ea6\u8ba1\u63d0\u6240\u5f97\u7a0e
\u3000\u30001\u3001\u63d0\u53d6\u65f6
\u3000\u3000\u501f\uff1a\u6240\u5f97\u7a0e
\u3000\u3000\u8d37\uff1a\u5e94\u4ea4\u7a0e\u91d1--\u6240\u5f97\u7a0e
\u3000\u30002\u3001\u7ed3\u8f6c\u6240\u5f97\u7a0e
\u3000\u3000\u501f\uff1a\u672c\u5e74\u5229\u6da6
\u3000\u3000\u8d37\uff1a\u6240\u5f97\u7a0e
\u3000\u30003\u3001\u4e0a\u7f34\u6240\u5f97\u7a0e
\u3000\u3000\u501f\uff1a\u5e94\u4ea4\u7a0e\u91d1--\u6240\u5f97\u7a0e
\u3000\u3000\u8d37\uff1a\u94f6\u884c\u5b58\u6b3e\u6216\u73b0\u91d1
\u3000\u3000\u56db\u3001\u7ed3\u8d26\u5de5\u4f5c
\u3000\u30001\u3001\u7ed3\u8d26\u524d\uff0c\u5fc5\u987b\u5c06\u672c\u671f\u5185\u6240\u53d1\u751f\u7684'\u5404\u9879\u7ecf\u6d4e\u4e1a\u52a1\u5168\u90e8\u767b\u8bb0\u5165\u8d26\u3002
\u3000\u30002\u3001\u7ed3\u8d26\u65f6\uff0c\u5e94\u5f53\u7ed3\u51fa\u6bcf\u4e2a\u8d26\u6237\u7684\u671f\u672b\u4f59\u989d\u3002\u9700\u8981\u7ed3\u51fa\u5f53\u6708\u53d1\u751f\u989d\u7684\uff0c\u5e94\u5f53\u5728\u6458\u8981\u680f\u5185\u6ce8\u660e“\u672c\u6708\u5408\u8ba1”\u5b57\u6837\uff0c\u5e76\u5728\u4e0b\u9762\u901a\u680f\u5212\u5355\u7ea2\u7ebf\u3002\u9700\u8981\u7ed3\u51fa\u672c\u5e74\u7d2f\u8ba1\u53d1\u751f\u989d\u7684\uff0c\u5e94\u5f53\u5728\u6458\u8981\u680f\u5185\u6ce8\u660e“\u672c\u5e74\u7d2f\u8ba1”\u5b57\u6837\uff0c\u5e76\u5728\u4e0b\u9762\u901a\u680f\u5212\u5355\u7ea2\u7ebf;12\u6708\u672b\u7684“\u672c\u5e74\u7d2f\u8ba1”\u5c31\u662f\u5168\u5e74\u7d2f\u8ba1\u53d1\u751f\u989d\uff0c\u5168\u5e74\u7d2f\u8ba1\u53d1\u751f\u989d\u4e0b\u5e94\u5f53\u901a\u680f\u5212\u53cc\u7ea2\u7ebf\uff0c\u5e74\u5ea6\u7ec8\u4e86\u7ed3\u8d26\u65f6\uff0c\u6240\u6709\u603b\u8d26\u8d26\u6237\u90fd\u5e94\u5f53\u7ed3\u51fa\u5168\u5e74\u53d1\u751f\u989d\u548c\u5e74\u672b\u4f59\u989d\u3002
\u3000\u3000\u4e94\u3001\u6708\u672b\u7ed3\u8d26\u540e\u8981\u8fdb\u884c\u5bf9\u5e10
\u3000\u3000\u5bf9\u8d26\u7684\u5185\u5bb9\u4e3b\u8981\u5305\u62ec\u8d26\u8bc1\u6838\u5bf9\uff0c\u8d26\u8d26\u6838\u5bf9\uff0c\u8d26\u5b9e\u6838\u5bf9\uff0c\u8d26\u8868\u6838\u5bf9\u3002
\u3000\u3000(1)\u8d26\u5b9e\u76f8\u7b26\u3002\u662f\u8d26\u7c3f\u8bb0\u5f55\u4e0e\u5b9e\u7269\u3001\u6b3e\u9879\u5b9e\u6709\u6570\u6838\u5bf9\u76f8\u7b26\u7684\u7b80\u79f0\u3002\u4fdd\u8bc1\u8d26\u5b9e\u76f8\u7b26\uff0c\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u57fa\u672c\u8981\u6c42\u3002\u7531\u4e8e\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u662f\u5b9e\u7269\u6b3e\u9879\u4f7f\u7528\u60c5\u51b5\u7684\u4ef7\u503c\u91cf\u53cd\u6620\uff0c\u5b9e\u7269\u6b3e\u9879\u7684\u589e\u51cf\u53d8\u5316\u60c5\u51b5\uff0c\u5fc5\u987b\u5728\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u4e0a\u5982\u5b9e\u8bb0\u5f55\u3001\u767b\u8bb0\u3002\u56e0\u6b64\uff0c\u901a\u8fc7\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u7684\u6b63\u786e\u6027\uff0c\u53d1\u73b0\u8d22\u4ea7\u7269\u8d44\u548c\u73b0\u91d1\u7ba1\u7406\u4e2d\u5b58\u5728\u7684\u95ee\u9898\uff0c\u6709\u5229\u4e8e\u67e5\u660e\u539f\u56e0\u3001\u660e\u786e\u8d23\u4efb\uff0c\u6709\u5229\u4e8e\u6539\u8fdb\u7ba1\u7406\u3001\u63d0\u9ad8\u6548\u76ca\uff0c\u6709\u5229\u4e8e\u4fdd\u8bc1\u4f1a\u8ba1\u8d44\u6599\u771f\u5b9e\u3001\u5b8c\u6574\u3002
\u3000\u3000(2)\u8d26\u8bc1\u76f8\u7b26\u3002\u662f\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u4e0e\u4f1a\u8ba1\u51ed\u8bc1\u6709\u5173\u5185\u5bb9\u6838\u5bf9\u76f8\u7b26\u7684\u7b80\u79f0\u3002\u4fdd\u8bc1\u8d26\u8bc1\u76f8\u7b26\uff0c\u4e5f\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u57fa\u672c\u8981\u6c42\u3002\u7531\u4e8e\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u662f\u6839\u636e\u4f1a\u8ba1\u51ed\u8bc1\u7b49\u8d44\u6599\u7f16\u5236\u7684\uff0c\u4e24\u8005\u4e4b\u95f4\u5b58\u5728\u903b\u8f91\u8054\u7cfb\u3002\u56e0\u6b64\uff0c\u901a\u8fc7\u8d26\u8bc1\u6838\u5bf9\uff0c\u53ef\u4ee5\u68c0\u67e5\u3001\u9a8c\u8bc1\u4f1a\u8ba1\u8d26\u7c3f\u548c\u4f1a\u8ba1\u51ed\u8bc1\u7684\u5185\u5bb9\u662f\u5426\u6b63\u786e\u65e0\u8bef\uff0c\u4ee5\u4fdd\u8bc1\u4f1a\u8ba1\u8d44\u6599\u771f\u5b9e\u3001\u5b8c\u6574\u3002\u5404\u5355\u4f4d\u5e94\u5f53\u5b9a\u671f\u5c06\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u4e0e\u5176\u76f8\u5e94\u7684\u4f1a\u8ba1\u51ed\u8bc1(\u5305\u62ec\u65f6\u95f4\u3001\u7f16\u53f7\u3001\u5185\u5bb9\u3001\u91d1\u989d\u3001\u8bb0\u8d26\u65b9\u5411\u7b49)\u9010\u9879\u6838\u5bf9\uff0c\u68c0\u67e5\u662f\u5426\u4e00\u81f4\u3002\u5982\u679c\u53d1\u73b0\u6709\u4e0d\u4e00\u81f4\u4e4b\u5904\uff0c\u5e94\u5f53\u53ca\u65f6\u67e5\u660e\u539f\u56e0\uff0c\u5e76\u6309\u7167\u89c4\u5b9a\u4e88\u4ee5\u66f4\u6b63\u3002
\u3000\u3000(3)\u8d26\u8d26\u76f8\u7b26\u3002\u662f\u4f1a\u8ba1\u8d26\u7c3f\u4e4b\u95f4\u76f8\u5bf9\u5e94\u8bb0\u5f55\u6838\u5bf9\u76f8\u7b26\u7684\u7b80\u79f0\u3002\u4fdd\u8bc1\u8d26\u8d26\u76f8\u7b26\uff0c\u540c\u6837\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u57fa\u672c\u8981\u6c42\u3002\u7531\u4e8e\u4f1a\u8ba1\u8d26\u7c3f\u4e4b\u95f4\uff0c\u5305\u62ec\u603b\u8d26\u5404\u8d26\u6237\u4e4b\u95f4\u3001\u603b\u8d26\u4e0e\u660e\u7ec6\u8d26\u4e4b\u95f4\u3001\u603b\u8d26\u4e0e\u65e5\u8bb0\u8d26\u4e4b\u95f4\u3001\u4f1a\u8ba1\u673a\u6784\u7684\u8d22\u4ea7\u7269\u8d44\u660e\u7ec6\u8d26\u4e0e\u4fdd\u7ba1\u90e8\u95e8\u3001\u4f7f\u7528\u90e8\u95e8\u7684\u6709\u5173\u8d22\u4ea7\u7269\u8d44\u660e\u7ec6\u8d26\u4e4b\u95f4\u7b49\u76f8\u5bf9\u5e94\u7684\u8bb0\u5f55\u5b58\u5728\u7740\u5185\u5728\u8054\u7cfb\uff0c\u901a\u8fc7\u5b9a\u671f\u6838\u5bf9\uff0c\u53ef\u4ee5\u68c0\u67e5\u3001\u9a8c\u8bc1\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u7684\u6b63\u786e\u6027\uff0c\u4fbf\u4e8e\u53d1\u73b0\u95ee\u9898\uff0c\u7ea0\u6b63\u9519\u8bef\uff0c\u4fdd\u8bc1\u4f1a\u8ba1\u8d44\u6599\u7684\u771f\u5b9e\u3001\u5b8c\u6574\u548c\u51c6\u786e\u65e0\u8bef\u3002
\u3000\u3000(4)\u8d26\u8868\u76f8\u7b26\u3002\u662f\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u4e0e\u4f1a\u8ba1\u62a5\u8868\u6709\u5173\u5185\u5bb9\u6838\u5bf9\u76f8\u7b26\u7684\u7b80\u79f0\u3002\u4fdd\u8bc1\u8d26\u8868\u76f8\u7b26\uff0c\u540c\u6837\u4e5f\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u57fa\u672c\u8981\u6c42\u3002\u7531\u4e8e\u4f1a\u8ba1\u62a5\u8868\u662f\u6839\u636e\u4f1a\u8ba1\u8d26\u7c3f\u8bb0\u5f55\u53ca\u6709\u5173\u8d44\u6599\u7f16\u5236\u7684\uff0c\u4e24\u8005\u4e4b\u95f4\u5b58\u5728\u7740\u76f8\u5bf9\u5e94\u7684\u5173\u7cfb\u3002\u56e0\u6b64\uff0c\u901a\u8fc7\u68c0\u67e5\u4f1a\u8ba1\u62a5\u8868\u5404\u9879\u76ee\u7684\u6570\u636e\u4e0e\u4f1a\u8ba1\u8d26\u7c3f\u6709\u5173\u6570\u636e\u662f\u5426\u4e00\u81f4\uff0c\u786e\u4fdd\u4f1a\u8ba1\u4fe1\u606f\u7684\u8d28\u91cf\u3002
\u3000\u3000\u516d\u3001\u6708\u672b\u7f16\u5236\u4f1a\u8ba1\u62a5\u8868\u8981\u6c42
\u3000\u3000\u6309\u7167\u56fd\u5bb6\u7edf\u4e00\u7684\u4f1a\u8ba1\u5236\u5ea6\u89c4\u5b9a\u7684\u7f16\u5236\u57fa\u7840\u3001\u7f16\u5236\u4f9d\u636e\u3001\u7f16\u5236\u539f\u5219\u548c\u65b9\u6cd5\uff0c\u505a\u5230\u5185\u5bb9\u5b8c\u6574\u3001\u6570\u5b57\u771f\u5b9e\u3001\u8ba1\u7b97\u51c6\u786e\u3001\u7f16\u62a5\u53ca\u65f6\u3002
\u3000\u3000\u4f1a\u8ba1\u62a5\u8868\u4e4b\u95f4\u3001\u4f1a\u8ba1\u62a5\u8868\u5404\u9879\u76ee\u4e4b\u95f4\uff0c\u51e1\u662f\u6709\u5bf9\u5e94\u5173\u7cfb\u7684\u6570\u5b57\uff0c\u5e94\u5f53\u76f8\u4e92\u4e00\u81f4\uff0c\u4f1a\u8ba1\u62a5\u8868\u4e2d\u672c\u671f\u4e0e\u4e0a\u671f\u7684\u6709\u5173\u6570\u5b57\uff0c\u5e94\u5f53\u76f8\u4e92\u8854\u63a5\u3002
\u3000\u3000\u4f1a\u8ba1\u62a5\u8868\u9644\u6ce8\u548c\u8d22\u52a1\u60c5\u51b5\u8bf4\u660e\u4e66\u5e94\u6309\u7167\u300a\u4f01\u4e1a\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u6761\u4f8b\u300b\u548c\u56fd\u5bb6\u7edf\u4e00\u7684\u4f1a\u8ba1\u5236\u5ea6\u7684\u89c4\u5b9a\uff0c\u5bf9\u4f1a\u8ba1\u62a5\u8868\u4e2d\u9700\u8981\u8bf4\u660e\u7684\u4e8b\u9879\u4f5c\u51fa\u771f\u5b9e\u3001\u5b8c\u6574\u3001\u6e05\u695a\u7684\u8bf4\u660e\u3002
\u3000\u3000\u5bf9\u5916\u63d0\u4f9b\u7684\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\uff0c\u5e94\u7531\u5355\u4f4d\u8d1f\u8d23\u4eba\u548c\u4e3b\u7ba1\u4f1a\u8ba1\u7684\u8d1f\u8d23\u4eba\u3001\u4f1a\u8ba1\u673a\u6784\u8d1f\u8d23\u4eba(\u4f1a\u8ba1\u4e3b\u7ba1\u4eba\u5458)\u7b7e\u540d\u5e76\u76d6\u7ae0;\u8bbe\u7f6e\u603b\u4f1a\u8ba1\u5e08\u7684\u4f01\u4e1a\uff0c\u8fd8\u5e94\u7531\u603b\u4f1a\u8ba1\u5e08\u7b7e\u540d\u5e76\u76d6\u7ae0\uff0c\u65b9\u53ef\u751f\u6548\u3002
\u3000\u3000\u4e03\u3001\u5546\u4e1a\u4f01\u4e1a\u6d89\u53ca\u7684\u7a0e\u91d1\uff1a
\u3000\u3000\u589e\u503c\u7a0e\u3001\u57ce\u5efa\u7a0e\u3001\u6559\u80b2\u8d39\u9644\u52a0\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u5370\u82b1\u7a0e\u3001\u623f\u4ea7\u7a0e\u3001\u571f\u5730\u4f7f\u7528\u7a0e\u3001\u6240\u5f97\u7a0e\u3001\u8f66\u8239\u4f7f\u7528\u7a0e\u7b49\u3002
;
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账务流程：根据原始凭证或原始凭证汇总表填制记账凭证。根据收付记账凭证登记现金日记账和银行存款日记账。根据记账凭证登记明细分类账。根据记账凭证汇总、编制科目汇总表。根据科目汇总表登记总账。期末，根据总账和明细分类账编制资产负债表和利润表。
具体内容：每个月要做的第一件事就是根据原始凭证登记记账凭证(做记账凭证时一定要有财务(经理)有签字权的人签字后你再做)，然后月末或定期编制科目汇总表登记总账(之所以月末登记就是因为要通过科目汇总表试算平衡，保证记录记算不出错)，每发生一笔业务就根据记账凭证登记明细账。
月末还要注意提取折旧，待摊费用的摊销等，若是新的企业开办费在第一个月全部转入费用。计提折旧的分录是借管理费用或是制造费用贷累计折旧，这个折旧额是根据固定资产原值，净值和使用年限计算出来的。月末还要提取税金及附加，实际是地税这一块。就是提取税金及附加，有城建税，教育费附加等，有税务决定。月末编制完科目汇总表之后，编制两个分录。第一个分录：将损益类科目的总发生额转入本年利润，借主营业务收入贷本年利润。
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