商貿(mào)企業(yè)財(cái)務(wù)會(huì)計(jì)制度

1、企業(yè)中， 為規(guī)范企業(yè)的財(cái)務(wù)會(huì)計(jì)核算等， 根據(jù)我國(guó)的相關(guān)財(cái)務(wù)會(huì)計(jì)法的規(guī)定， 企業(yè)如何 制定財(cái)務(wù)會(huì)計(jì)制度呢？以下整理了詳細(xì)的商貿(mào)企業(yè)財(cái)務(wù)會(huì)計(jì)制度的范本，可供參考。企業(yè)會(huì)計(jì)工作一定要符合有關(guān)的標(biāo)準(zhǔn)規(guī)范和法規(guī)條例， 從加強(qiáng)和整頓會(huì)計(jì)基礎(chǔ)工作的要 求出發(fā)，正確使用會(huì)計(jì)科目、憑證和賬簿，實(shí)行科目、憑證、賬簿和報(bào)表的規(guī)范化;嚴(yán)格進(jìn)行憑證的審核， 事先監(jiān)督和檢查原始憑證的合法性和真實(shí)性， 并根據(jù)經(jīng)過(guò)審核的原始憑證編 制記賬憑證 ;嚴(yán)格記賬、對(duì)賬、結(jié)賬手續(xù)，會(huì)計(jì)賬簿應(yīng)有規(guī)定的格式和內(nèi)容，按規(guī)定記賬、 對(duì)賬和結(jié)賬，并建立健全的會(huì)計(jì)檔案。為了規(guī)范企業(yè)的會(huì)計(jì)核算， 真實(shí)、完整地提供會(huì)計(jì)信息， 根據(jù)中華人民共和國(guó)會(huì)計(jì)法

2、 及國(guó)家其他有關(guān)法律和法規(guī)，制定本制度。第一條會(huì)計(jì)核算應(yīng)以企業(yè)發(fā)生的各項(xiàng)交易或事項(xiàng)為對(duì)象， 記錄和反映企業(yè)本身的各項(xiàng)生產(chǎn)經(jīng)營(yíng) 活動(dòng)。第二條會(huì)計(jì)核算應(yīng)當(dāng)以企業(yè)持續(xù)、正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)為前提。第三條會(huì)計(jì)核算應(yīng)當(dāng)劃分會(huì)計(jì)期間，分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度、半年度、季度和月度，均按公歷起訖日期確定。半年度、季度和月度均稱為會(huì)計(jì)中期。第四條企業(yè)的會(huì)計(jì)核算以人民幣為記賬本位幣。第五條企業(yè)的會(huì)計(jì)記賬采用借貸記賬法。第二章資產(chǎn)第六條資產(chǎn)， 是指過(guò)去的交易、 事項(xiàng)形成并由企業(yè)擁有或者控制的資源， 該資源預(yù)期會(huì)給企業(yè) 帶來(lái)經(jīng)濟(jì)利益。第七條企業(yè)的資產(chǎn)應(yīng)按流動(dòng)性分為流動(dòng)資產(chǎn)、固定資產(chǎn)、無(wú)形資產(chǎn)和其

3、他資產(chǎn)。第八條流動(dòng)資產(chǎn)， 是指可以在 1 年或者超過(guò) 1 年的一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或耗用的資產(chǎn)， 主要包 括現(xiàn)金、銀行存款、應(yīng)收及預(yù)付款項(xiàng)、待攤費(fèi)用等。第九條企業(yè)應(yīng)當(dāng)設(shè)置現(xiàn)金和銀行存款日記賬。 按照業(yè)務(wù)發(fā)生順序逐日逐筆登記。 銀行存款應(yīng)按銀行和存款種類進(jìn)行明細(xì)核算。第十條應(yīng)收及預(yù)付款項(xiàng)， 是指企業(yè)在日常生產(chǎn)經(jīng)營(yíng)過(guò)程中發(fā)生的各項(xiàng)債權(quán)， 括應(yīng)收票據(jù)、應(yīng)收賬款、其他應(yīng)收款 ）和預(yù)付賬款等。第十一條包括： 應(yīng)收款項(xiàng) （包分?jǐn)偲谠?1 年以待攤費(fèi)用應(yīng)按其受益期限在 1年內(nèi)分期平均攤銷， 計(jì)入成本、 費(fèi)用。 已經(jīng)不能使企業(yè)受益， 應(yīng)當(dāng)將其攤余價(jià)值一次全部轉(zhuǎn)入當(dāng)期成本、 間攤銷。如果某項(xiàng)待攤費(fèi)用費(fèi)用，不得再留

4、待以后期待攤費(fèi)用， 是指企業(yè)已經(jīng)支出， 但應(yīng)當(dāng)由本期和以后各期分別負(fù)擔(dān)的、 內(nèi)（含 1 年）的各項(xiàng)費(fèi)用，如低值易耗品攤銷等。第三章負(fù)債第十二條負(fù)債， 是指過(guò)去的交易、 事項(xiàng)形成的現(xiàn)時(shí)義務(wù)， 履行該義務(wù)預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企 業(yè)。第十三條企業(yè)的負(fù)債應(yīng)按其流動(dòng)性，分為流動(dòng)負(fù)債和長(zhǎng)期負(fù)債。第十四條流動(dòng)負(fù)債，是指將在 1年（含 1年）或者超過(guò) 1年的一個(gè)營(yíng)業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付賬款、預(yù)收賬款、應(yīng)付工資、應(yīng)付福利費(fèi)、應(yīng)交稅金、預(yù)提費(fèi)用等。第十五條各項(xiàng)流動(dòng)負(fù)債， 應(yīng)按實(shí)際發(fā)生額入賬。 短期借款應(yīng)當(dāng)按照借款本金， 按照確定的利率按 期計(jì)提利息，計(jì)入損益。第四章所有者權(quán)益第十六條其金額為資產(chǎn)

5、減去負(fù)債后的余所有者權(quán)益， 是指所有者在企業(yè)資產(chǎn)中享有的經(jīng)濟(jì)利益， 額。所有者權(quán)益包括實(shí)收資本、資本公積、盈余公積和未分配利潤(rùn)等。第十七條企業(yè)的實(shí)收資本是指投資者按照企業(yè)章程， 或合同、協(xié)議的約定， 實(shí)際投入企業(yè)的資本。第五章收入第十八條收入， 是指企業(yè)在銷售商品、 提供勞務(wù)及讓渡資產(chǎn)使用權(quán)等日?；顒?dòng)中所形成的經(jīng)濟(jì)利益的總流入，包括主營(yíng)業(yè)務(wù)收入和其他業(yè)務(wù)收入。第六章成本和費(fèi)用第十九條費(fèi)用，是指企業(yè)為銷售商品、提供勞務(wù)等日?；顒?dòng)所發(fā)生的經(jīng)濟(jì)利益的流出;成本，是指企業(yè)為生產(chǎn)產(chǎn)品、提供勞務(wù)而發(fā)生的各種耗費(fèi)。企業(yè)應(yīng)當(dāng)合理劃分期間費(fèi)用和成本的界限。期間費(fèi)用應(yīng)當(dāng)直接計(jì)入當(dāng)期損益;成本應(yīng)當(dāng)計(jì)入所生產(chǎn)的產(chǎn)品、

6、提供勞務(wù)的成本。企業(yè)應(yīng)將當(dāng)期已銷產(chǎn)品或已提供勞務(wù)的成本轉(zhuǎn)入當(dāng)期的費(fèi)用;商品流通企業(yè)應(yīng)將當(dāng)期已銷商品的進(jìn)價(jià)轉(zhuǎn)入當(dāng)期的費(fèi)用。第二十條企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中所耗用的各項(xiàng)材料， 應(yīng)按實(shí)際耗用數(shù)量和賬面單價(jià)計(jì)算， 計(jì)入成 本、費(fèi)用。第二十一條企業(yè)應(yīng)支付職工的工資，應(yīng)當(dāng)根據(jù)規(guī)定的工資標(biāo)準(zhǔn)，計(jì)算職工工資，計(jì)入成本、費(fèi)用。企業(yè)應(yīng)當(dāng)根據(jù)國(guó)家規(guī)定，計(jì)算提取應(yīng)付福利費(fèi)，計(jì)入成本、費(fèi)用。第二十二條企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中所發(fā)生的其他各項(xiàng)費(fèi)用， 應(yīng)當(dāng)以實(shí)際發(fā)生數(shù)計(jì)入成本、 費(fèi)用。 凡 應(yīng)當(dāng)由本期負(fù)擔(dān)而尚未支出的費(fèi)用，作為預(yù)提費(fèi)用計(jì)入本期成本、費(fèi)用;凡已支出，應(yīng)當(dāng)由本期和以后各期負(fù)擔(dān)的費(fèi)用，應(yīng)當(dāng)作為待攤費(fèi)用，分期攤?cè)氤杀?、費(fèi)用

7、。第七章利潤(rùn)第二十三條利潤(rùn)，是指企業(yè)在一定會(huì)計(jì)期間的經(jīng)營(yíng)成果，包括營(yíng)業(yè)利潤(rùn)、利潤(rùn)總額和凈利潤(rùn)。（一）營(yíng)業(yè)利潤(rùn)，是指主營(yíng)業(yè)務(wù)收入減去主營(yíng)業(yè)務(wù)成本和主營(yíng)業(yè)務(wù)稅金及附加，加上其他業(yè)務(wù)利潤(rùn)，減去營(yíng)業(yè)費(fèi)用、管理費(fèi)用和財(cái)務(wù)費(fèi)用后的金額。（二）利潤(rùn)總額，是指營(yíng)業(yè)利潤(rùn)加上投資收益、補(bǔ)貼收入、營(yíng)業(yè)外收入，減去營(yíng)業(yè)外支出 后的金額。第二十四條企業(yè)對(duì)外提供的會(huì)計(jì)報(bào)表應(yīng)當(dāng)依次編定頁(yè)數(shù)， 加具封面， 裝訂成冊(cè)，加蓋公章。封面上應(yīng)當(dāng)注明：企業(yè)名稱、報(bào)表所屬年度或者月份、報(bào)出日期，會(huì)計(jì)主管人員簽名并蓋章。（三）建立內(nèi)部會(huì)計(jì)監(jiān)督制度和稽核審計(jì)制度為了維護(hù)財(cái)經(jīng)紀(jì)律， 保護(hù)財(cái)產(chǎn)安全和保證賬目和會(huì)計(jì)報(bào)表的可靠性， 企業(yè)應(yīng)建立內(nèi)部會(huì)

8、 計(jì)監(jiān)督制度，重點(diǎn)是明確各部門(mén)的責(zé)任和權(quán)利，規(guī)定相互之間的聯(lián)系和制約關(guān)系;對(duì)貨幣收支，進(jìn)、銷貨業(yè)務(wù)等重大項(xiàng)目建立控制監(jiān)督辦法， 在會(huì)計(jì)部門(mén)以外，建立內(nèi)部審計(jì)部門(mén)或者 配備審計(jì)人員，對(duì)企業(yè)的會(huì)計(jì)記錄、會(huì)計(jì)報(bào)表和會(huì)計(jì)制度的執(zhí)行情況進(jìn)行內(nèi)部檢查和監(jiān)督， 并對(duì)企業(yè)經(jīng)濟(jì)效益進(jìn)行審查。會(huì)計(jì)稽核是會(huì)計(jì)機(jī)構(gòu)內(nèi)部進(jìn)行的會(huì)計(jì)檢查和審核;內(nèi)部審計(jì)是獨(dú)立于會(huì)計(jì)機(jī)構(gòu)以外的專門(mén)機(jī)構(gòu)或人員對(duì)企業(yè)進(jìn)行財(cái)務(wù)審計(jì)和管理審計(jì)， 益，防弊改錯(cuò)，促進(jìn)企業(yè)經(jīng)營(yíng)管理和提高經(jīng)濟(jì)效益的。兩者都是為了維護(hù)國(guó)家、 企業(yè)和投資人的利（四）建立和健全會(huì)計(jì)電算化計(jì)算機(jī)技術(shù)是一項(xiàng)高新技術(shù)， 它的發(fā)展對(duì)于提高會(huì)計(jì)工作效率起著巨大作用。 雖有不少企業(yè)使用電子

9、計(jì)算機(jī)進(jìn)行會(huì)計(jì)數(shù)據(jù)處理， 實(shí)現(xiàn)了會(huì)計(jì)電算化， 在會(huì)計(jì)數(shù)據(jù)處理、 析和管理方面顯示出強(qiáng)大的功能，但還不夠普遍，有的還處于試用階段。隨著經(jīng)濟(jì)的發(fā)展， 商業(yè)會(huì)計(jì)工作電算化必將進(jìn)一步發(fā)展。 因此， 大中型商業(yè)企業(yè)要在實(shí)行會(huì)計(jì)電算化的基礎(chǔ)上 進(jìn)一步健全計(jì)算機(jī)的維修保養(yǎng)制度，改進(jìn)程序設(shè)計(jì)和加強(qiáng)文件管理，并積極培養(yǎng)專職人員， 不斷提高計(jì)算機(jī)技術(shù)，努力實(shí)行系統(tǒng)化和網(wǎng)絡(luò)化。目前我國(guó)In the enterprise, to standardize enterprise financial accounting, etc., according totheprovisions of the relevant fi

10、nancial accounting method in our country, how to develop financial and accounting systems of enterprises? The following finishing the detailed businessthemodel of enterprise financial and accounting system, for reference.Enterprise accounting work must comply with the relevant standards and regulati

11、on, fromthe demand of strengthening and consolidation of accounting basis work, correct use of accounts,vouchers and books, and implement the standardization of the subjects, vouchers, books andstatements; Strict proof of verification, supervise and check the legitimacy and authenticity of theorigin

12、al documents in advance, compiled according to the examined original vouchers and accounting voucher; Strict bookkeeping and reconciliation, the check -out procedure, accountingbooks shall be prescribed bythe format and content, in accordance with the provisions,bookkeeping and reconciliationand che

13、ckout, and establishing and perfecting the accountingfiles.enterprise accounting, provide accounting information true,In order to regulate thecomplete, according to the "accounting law of the People's Republic of China" and other relevantstate laws and regulations, this system is formu

14、lated.Article 1 with aAccounting should be based on various transactions or events occurred as the object, recordand reflect the production and business operation activities of enterprise itself.Article 2:Accounting records and financial reports shall be prepared by enterprise continuous, normal pro

15、duction and operation activities as the prerequisite.Article 3 theAccounting shall be divided into accounting periods, close the accounts and prepare financial and accounting reports. Accounting periods are divided into annual, semiannual, quarterly, and monthly, are determined according to the Greg

16、orian calendar all dates. The middle of semiannual, quarterly, and monthly are called accounting.Article 4.The enterprise accounting standard money of charge to an account in RMB.Article 5.Enterprise accounting adopt lending attributes.The second chapter assetsArticle 6.Assets "refers to the fo

17、rmation of past transactions or events and resources owned or controlled by the enterprise, the resource is expected to bring economic benefits to the enterprise.Article 7.The assets of the enterprise should according to the liquidity is divided into current assets, fixed assets, intangible assets a

18、nd other assets.Article 8.Liquid assets, it is to point to in one year or within an operating cycle longer than a year into cash or consumed in assets, including cash, bank deposits, receivables and prepayments, prepaid expenses, etc.Article 9.Enterprise shall set up cash and bank deposit journal. O

19、rder day by day that weaves according to business happening at registration. Bank deposits should be restated amounts according to the bank and deposit types.Article 10.Receivables and prepayments, refers to enterprises in daily production and business operation in the process of its creditor's

20、rights, including: accounts receivable (including notes receivable, accounts receivable, other receivables and advance payment, etc.Article 11.Prepaid expenses "refers to the enterprise has been spending, but should be borne by the current and future periods respectively, be amortized within 1

21、year (including 1 year) expenses incurred, such as amortization low -value goods.Prepaid expenses should be according to its benefit period in averagely amortized over 1 year, included in the costs and expenses. If a prepaid expenses are not benefit the enterprise, its un-amortized amount shall be t

22、ransferred to the current costs and expenses in a whole, shall not be amortized during later again.The third chapter liabilitiesArticle 12.Liabilities "refers to the past transactions or events form a present obligation, the duty is expected to lead to economic benefits from the enterprise.Arti

23、cle 13.Corporate debt should be according to their liquidity, divided into current liabilities and long-term liabilities.Article 14.Current liabilities, it is to point to will be in 1 year (including 1 year) or within an operating cycle longer than a year to repay debt, including short term loans, p

24、ayables and advance payments, wages payable, deal with welfare funds, taxes payable, accrued expenses, etc.Article 15.All current liabilities shall be according to actual amount. Short-term borrowings shall, in accordance with the loan principal, determine the timely provision of the interest rate,

25、included in the profits and losses.The fourth chapter the owner's equityArticle 16.Owners' equity refers to the economic interests of the owners in the enterprise assets, theamount is the balance of assets after deducting liabilities. Owner's equity include paid-in capital,capital reserv

26、e, surplus reserve and undistributed profit, etc.Article 17.Enterprise's paid-in capital refers to the investors in accordance with the articles of association, or the stipulations of the contract, agreement, investment capital of the enterprise.The fifth chapter incomeArticle 18.Income, refers

27、to the enterprises in selling goods, providing labor services, and assign the right to use assets formed by everyday activities such as the gross inflow of economic benefits, including the main business income and other business income.The sixth chapter costs and feesArticle 19.Fees "refers to

28、the enterprise for selling goods, providing labor services, such as an outflow of economic benefits arising out of the daily activities; Costs "refers to the enterprises for the production of products, provide labor services of all kinds of cost.Enterprises shall rationally divided during the b

29、oundaries of expenses and costs. During the expenses shall be directly included in the current profits and losses; Costs shall be included in the cost of products, provide labor services.Enterprise current has pin should be transferred to the current of products or already provide labor services cos

30、t cost; Commodity circulation enterprises should be transferred to the current the current pin commodity purchase price.Article 20.Enterprises in the process of production and operation cost of various materials, should according to the actual consumption quantity and carrying unit price calculation

31、, included in the costs and expenses.Article 21.Enterprise shall pay the worker's salary, shall, according to the provisions of the wage, calculating the worker wages, included in the costs and expenses. Enterprise shall, according to the provisions of the state, computing extract deal with welf

32、are funds, included in the costs and expenses.Article 22.What happened in the process of production and operation of other fees, shall be based on actual number included in the costs and expenses. Who had not been the expenses shall be borne by the current, as the accrued expenses accounted into cur

33、rent costs and expenses; Who have already spending, shall be borne by the current and future periods of costs, shall be used as prepaid expenses, by the costs and expenses.The seventh chapter profitsArticle 23.Profits, it is to point to the operating results of an enterprise in a certain accounting

34、period, including operating profit, total profit and net profit.(a) operating profit, it is to point to advocate business wu income minus the main business cost and advocate business wu taxes and add, and other business profits, after deducting operating expenses, management fees and finance charges

35、.(2) the total profit, it is to point to operating profit plus investment income, income from subsidies, non-operating income, the amount after deducting non -operating expenses.Article 24.Classification of enterprise accounting statements shall be provided by foreign order pages, attached with the

36、cover, a binder, build official seal. You should indicate on the cover: enterprise name, report their annual or monthly, report date, signature and seal of accounting supervisor.(3) establishing internal accounting supervision system and the system of audit auditIn order to maintain the financial di

37、scipline, protect the property security and guarantee the reliability of the accounting and accounting statements, the enterprise shall establish a system of internal accounting supervision, with a focus on the clear rights and responsibilities of each department regulations, mutual connection and r

38、estriction relationship between; On monetary payments, and into, business sales and other major projects to establish control supervision methods, in addition to the accounting department, set up internal audit department or with the auditor, to enterprise's accounting records, accounting statements and accounting system implementation for internal inspection and supervision, and the enterprise economic benefit audit.Accounting audit