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Institutions accounting instructions3 institutions should be set to cash journal cashier order in accordance with the original registration certificate case by case basis. Daily business end, the date should be calculated sum of cash receipts, cash payments and balances the number of totals and inventory balances and the actual number of verification, so that consistent accounts and the preparation of Cash daily report cash income business more , the unit has a separate collection department, receiving department cashier should daily cash receipts associated with the payment receipt Vice preparation of cash income daily report, send the accounting department cashier nuclear admission; Or will received Bank deposit cash directly sent after the payment receipt Vice Alliance, cash income daily report and send to the bank cash deposit certificate together with cross departmental accountant accounting bookkeeping four nuclear admission have foreign currency cash and institutions, should respectively yuan, various foreign currency Settings cash journal accounting for details 2. institutions to hold deposits in banks or other financial institutions, debit the subjects, credited to the relevant subjects; extraction and expenditure deposits, debit relevant subjects, credited to this account. The debit balance, reflecting the amount of three banks and institutions. Institutions by the depositary bank and other financial institutions, such as the names and types of deposits, were set bank deposit proof of payment by the cashier individually according to the order registration, each day cease should balance. Bank accounts should be reconciled with the bank regularly, at least once monthly reconciliation. End of the month, the unit book balance with the bank statement balance, if any difference between shall individually identify the reasons for processing. Belong Weidazhangxiang, should be prepared to bank reconciliation to regulate matches 4 have foreign currency deposit institutions, should be at the undergraduate and the various heads respectively yuan currency Settings bank deposit detailed accounting institutions foreign currency bank deposits occurred, the date shall be promulgated by the People's Bank of China RMB and foreign exchange rates, foreign currency amounts are translated into Renminbi and foreign currency amount registered and conversion rate. End of the year (a large quantity of foreign currency deposit business units can be quarterly or monthly settlement), institutions should end foreign currency account balances in accordance with the People's Bank of China issued RMB foreign exchange rate of RMB, RMB Closing balance as foreign currency accounts. Adjusted various foreign currency accounts denominated in RMB and the original carrying amount of the difference between the exchange loss or income inclusion as a business expense accounts. The subject accounting institutions engaged in business activities due to sales of products and commercial bills received, including commercial acceptance bills and bankers' acceptances (2) business unit received notes receivable, debit the subjects, credited operating income and other relevant subjects. Notes receivable due in par amount, debit bank deposit subjects, credited to this account. The debit balance of the outstanding amount of bills outstanding units held notes receivable discounted with banks, shall be the actual amount received (net amount after deducting discount rate), debit bank deposits and other subjects ; some at a discounted rate, debit operating expenses, according to the face amount of notes receivable, credit this account 3. institutions should be set to reference book notes receivable, case registration of each type of notes receivable , numbers and date of the vote, the par value, the payer, the acceptor, the endorser's name or company name, due date, payment date and the recoverable amount, etc. 1. because the subject accounting institutions providing services, to carry out paid sales of products such as business services and Amounts receivable 2. receivables occurs, debit the subjects, credited operating income, Other income and other subjects; receipt of payment, debit bank , credited to this account. The pending settlement of debit balance of accounts receivable reflects the cumulative number (2) are small-scale taxpayers institutions purchasing materials and have acceptance of storage, debit the subjects, credited bank deposits and other subjects. Consuming a library, debit business expenses, operating expenses and other subjects, credited to this account (3) of the institutions belonging to the general taxpayer own material and has acquired non-acceptance of storage, according to the procurement of materials dedicated amount of VAT on the invoice, debit Taxes payable - VAT (VAT), according to invoices should be included on the record of the amount of the purchase cost, debit the subjects, according to the actual payment of amount credited bank deposit, accounts payable and other subjects. Consuming a library, press the purchase cost (excluding tax) debit business expenses, operating expenses and other subjects, credited to this account 4. Institutions materials inventory at least once a year, the occurrence of overage, shortage etc., is a normal overflow or loss, in accordance with the actual cost, increase or decrease the material handling, material pertaining to the operation of which a corresponding increase in consumption or operating expenses, belonging to the materials used should be offset against the cause or increase business expenses 6 The subjects should be kept in accordance with the material locations, the types of materials and specifications set breakdown, and according to the material received, send a case registration certificate. the subject accounting institutions acceptance of storage products have been produced and the actual cost. Engaged in labor activities of the unit, and its labor outcomes of finished products accounted for viewing with 2 production complete acceptance of storage of finished products, debit the subjects, credited cost subjects. Product sales out of the library, according to FIFO or weighted average method to calculate the actual cost, debit business expense or operating expenses subjects, credited to this account. The debit balance, reflecting the actual cost of finished goods inventory 3. Inventory of finished products appear overage or shortage for increase or decrease in finished goods handling. Overage, debit the subjects, credited business expense or operating expenses subjects; shortage, debit business expense or operating expenses subjects, credited to this account 2 each business unit acquired kind of bond formed by foreign investment, the basis of actual payments, debit the subjects, credited bank deposits and other subjects; while debit enterprise funds - general fund subjects, credited enterprise funds - investment funds subjects and institutions to foreign investment in fixed assets, should be to assess the price or the contract, agreement confirmed the value of debit the subjects, credited enterprise funds - investment fund subjects; press the original book, debit fixed fund loans remember fixed assets subjects belonging to the general taxpayer business unit to other units cast material, the value determined according to the contract agreement, the debit of the account, according to the book value materials (excluding VAT), credited to material subjects, titled Taxes payable - VAT (output tax) subjects. The value determined according to the contract agreement, net book value of materials VAT output tax is debited or credited to enterprise funds - investment fund subjects; simultaneously press materials, the book value of debit enterprise funds - General fund subjects, credited enterprise funds - investment fund subjects belonging to small-scale taxpayers and institutions of foreign investment and the material, the value determined according to the contract agreement, the debit of the account, according to material book value (including tax) credit mind material subjects. The value determined according to the contract agreement with the material difference between the book value, debit or credit enterprise funds - investment fund subjects; same time, the book value according to material, debit enterprise funds - general fund subjects, credited enterprise funds - investment fund subjects and institutions to other units into intangible assets, the value determined by both parties, debit the subjects, according to original book, credited to intangible assets subjects, according to the difference between the debit or credit enterprise funds - investment fund subjects; simultaneously press the book value of intangible assets, debit enterprise funds - general fund subjects, credited enterprise funds - investment fund subjects and institutions of foreign investment in money funds, debit The subjects, credited bank deposit subjects; while debit enterprise funds - general fund subjects, credited enterprise funds - investment fund subjects 3. institutions transferable bonds and bond principal and interest payment due by the amount actually received, debit bank deposit subjects, credited to this account at actual cost. The amount paid and the carrying amount is debited or credited to other income subjects. Meanwhile, the breakdown of the Fund's adjusted business subjects (2) units of donations of fixed assets, debit the subjects, credited fixed fund subjects.
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