caoporen国产91在线_會(huì )計電算化：?jiǎn)螕幚?/title> <meta name="keywords" content="會(huì )計電算化：?jiǎn)螕幚?> <meta name="description" content="單據處理是會(huì )計工作的關(guān)鍵，也是會(huì )計電算化的前提。下面是小編整理的會(huì )計電算化：?jiǎn)螕幚�，僅供參考，希望能夠幫助到大家�！　�1.單據處理　　(1)應收單據處理(“應收借項”)　　企業(yè)的應收款來(lái)源于銷(xiāo)售發(fā)票(包括專(zhuān)用發(fā)票、普通發(fā)票)和其他應收單�！　∪绻麘展芾砟K與銷(xiāo)售管理模塊同時(shí)使用，則銷(xiāo)售發(fā)票必須在銷(xiāo)售管理模塊中填制，并在審核后自動(dòng)傳遞給應收管理模塊，在應收管理模塊中只需錄入未計入銷(xiāo)售貨款和稅款的其他應收單數據(如代墊款項、運輸裝卸費、"> <link rel="stylesheet" href="http://www.fzlwr.cn/static/css/v2/article.css">  <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> </head> <body> <h1><a href="http://www.fzlwr.cn/">激情欧美日韩一区二区,浪货撅高贱屁股求主人调教视频,精品无码成人片一区二区98,国产高清av在线播放,色翁荡息又大又硬又粗视频</a></h1><div id="vuy1n" class="pl_css_ganrao" style="display: none;"><listing id="vuy1n"></listing><li id="vuy1n"><p id="vuy1n"><em id="vuy1n"><optgroup id="vuy1n"></optgroup></em></p></li><acronym id="vuy1n"><legend 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title="我要投稿">我要投稿</a></span> </div> <div id="ddhxvffh" class="content"> <div id="ddhxvffh" class="excellent_articles_box"> <ul> <li id="ddhxvffh" class="excellent_articles_row"> <a target="_blank" title="會(huì )計電算化之憑證錄入及單據處理知識點(diǎn)" href="http://www.fzlwr.cn/edu/kuaijidiansuanhua/172638.html"> <em></em> <span id="ddhxvffh" class="excellent_title">會(huì )計電算化之憑證錄入及單據處理知識點(diǎn)</span> <span id="ddhxvffh" class="excellent_star">推薦度：<i></i></span> </a></li> <li id="ddhxvffh" class="excellent_articles_title">相關(guān)推薦</li> </ul> </div> <p>會(huì )計電算化：?jiǎn)螕幚?/p> <p>　　單據處理是會(huì )計工作的關(guān)鍵，也是會(huì )計電算化的前提。下面是小編整理的會(huì )計電算化：?jiǎn)螕幚�，僅供參考，希望能夠幫助到大家。</p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/lm2279.jpg" alt="會(huì )計電算化：?jiǎn)螕幚?/></p><p><strong>　　1.單據處理</strong></p><p><strong>　　(1)應收單據處理(“應收借項”)</strong></p><p>　　企業(yè)的應收款來(lái)源于銷(xiāo)售發(fā)票(包括專(zhuān)用發(fā)票、普通發(fā)票)和其他應收單。</p><p>　　如果應收管理模塊與銷(xiāo)售管理模塊同時(shí)使用，則銷(xiāo)售發(fā)票必須在銷(xiāo)售管理模塊中填制，并在審核后自動(dòng)傳遞給應收管理模塊，在應收管理模塊中只需錄入未計入銷(xiāo)售貨款和稅款的其他應收單數據(如代墊款項、運輸裝卸費、違約金等)。</p><p>　　企業(yè)如果不使用銷(xiāo)售管理模塊，則全部業(yè)務(wù)單據都必須在應收管理模塊中錄入。</p><p>　　應收管理模塊具有銷(xiāo)售發(fā)票與其他應收單的新增、修改、刪除、查詢(xún)、預覽、打印、制單、審核記賬以及其他處理功能。</p><p><strong>　　(2)收款單據處理</strong></p><p>　　收款單據用來(lái)記錄企業(yè)收到的客戶(hù)款項。收款單據處理主要是對收款單和預收單進(jìn)行新增、修改、刪除等操作。</p><p><strong>　　(3)單據核銷(xiāo)</strong></p><p>　　單據核銷(xiāo)主要用于建立收款與應收款的核銷(xiāo)記錄，加強往來(lái)款項的管理，同時(shí)核銷(xiāo)日期也是賬齡分析的重要依據。</p><p><strong>　　2.轉賬處理</strong></p><p>　　轉賬處理主要是往來(lái)款項對沖處理，是為了避免往來(lái)款多頭掛賬的問(wèn)題而設置的功能。</p><p>　　在實(shí)際業(yè)務(wù)處理中，由于經(jīng)濟業(yè)務(wù)的復雜性，有時(shí)無(wú)法明確劃分某些企業(yè)是客戶(hù)還是供應商，有些企業(yè)的銷(xiāo)售貨款是其他企業(yè)代付的，有些企業(yè)的預收款項無(wú)法明確是哪筆銷(xiāo)售業(yè)務(wù)，因此系統一般都提供往來(lái)對沖處理功能，以便正確反映與這類(lèi)企業(yè)的往來(lái)情況。</p><p>　　轉賬處理主要包括：應收沖應收、預收沖應收和應收沖應付。</p><p><strong>　　(1)應收沖應收(兩個(gè)客戶(hù))</strong></p><p>　　是指用某客戶(hù)的應收賬款，沖抵另一客戶(hù)的應收款項。解決應收款業(yè)務(wù)在不同客戶(hù)間入錯戶(hù)和合并戶(hù)等問(wèn)題。</p><p><strong>　　(3)應收沖應付(一客戶(hù)一供應商)</strong></p><p>　　是指用客戶(hù)的應收款項來(lái)沖抵供應商的應付賬款。通過(guò)應收沖應付功能，可將應收賬款在客戶(hù)與供應商之間進(jìn)行轉入、轉出，實(shí)現應收業(yè)務(wù)的調整，解決應收債權與應付債務(wù)的沖抵。</p><p><strong>　　會(huì )計電算化知識講解</strong></p><p><strong>　　一、會(huì )計核算軟件應當具備的初始化功能</strong></p><p>　　1、輸入會(huì )計核算所必需的期初數字及有關(guān)資料，包括總分類(lèi)會(huì )計科目和明細分類(lèi)會(huì )計科目名稱(chēng)、編號、年初數、累計發(fā)生額及有關(guān)數量指標等;</p><p>　　2、輸入需要在本期進(jìn)行對賬的未達賬項;</p><p>　　3、選擇會(huì )計核算方法，包括記賬方法、固定資產(chǎn)折舊方法、存貨計價(jià)方法、成本核算方法等。會(huì )計核算軟件對會(huì )計核算方法的更改過(guò)程，在計算機內應當有相應的記錄;</p><p>　　4、定義自動(dòng)轉賬憑證，包括會(huì )計制度允許的自動(dòng)沖回憑證等;</p><p>　　5、輸入操作人員崗位分工情況，包括操作人員姓名、操作權限、操作密碼等;</p><p>　　6、提供必要的方法對輸入的初始數據進(jìn)行正確性校驗;</p><p>　　7、會(huì )計核算軟件中采用的總分類(lèi)會(huì )計科目名稱(chēng)、編碼方法，必須符合國家統一會(huì )計制度的規定。</p><p><strong>　　二、會(huì )計核算軟件的數據輸入形式</strong></p><p>　　會(huì )計核算軟件的會(huì )計數據輸入可以采用鍵盤(pán)手工輸入、軟盤(pán)導入或網(wǎng)絡(luò )傳輸等幾種形式。</p><p><strong>　　三、對輸入記賬憑證功能的有關(guān)要求</strong></p><p>　　1、應當具備輸入記賬憑證的功能。</p><p>　　2、對記賬憑證編號的連續性應當進(jìn)行控制。</p><p>　　3、下列數據輸入應有必要的提示功能：</p><p>　�、僬谳斎氲挠涃~憑證編號是否與已輸入的機內記賬憑證編號重復;</p><p>　�、谝跃幪栃问捷斎霑�(huì )計科目的，應當提示該編號所對應的會(huì )計科目名稱(chēng);</p><p>　�、壅谳斎氲挠涃~憑證中的會(huì )計科目借貸雙方金額不平衡，或沒(méi)有輸入金額，應予以提示并拒絕執行;</p><p>　�、苷谳斎氲挠涃~憑證有借方會(huì )計科目而無(wú)貸方會(huì )計科目，或者有貸方會(huì )計科目而無(wú)借方會(huì )計科目的，應予以提示并拒絕執行;</p><p>　�、菡谳斎氲氖湛顟{證借方科目不是“現金”或“銀行存款”科目、付款憑證貸方科目不是“現金”或“銀行存款”科目的，應予以提示并拒絕執行。</p><p><strong>　　四、對審核記賬憑證功能的相關(guān)要求</strong></p><p>　　1、會(huì )計核算軟件應提供對已經(jīng)輸入但為登記會(huì )計賬簿的機內記賬憑證(不包括會(huì )計核算軟件自動(dòng)產(chǎn)生的機內記賬憑證)進(jìn)行修改的功能;</p><p>　　2、對已經(jīng)輸入但未登記會(huì )計賬簿的機內記賬憑證，應提供修改和審核的功能，審核通過(guò)后，不能再對機內憑證進(jìn)行修改;</p><p>　　3、對同一張記賬憑證，應當對審核功能與輸入、修改功能的使用權限進(jìn)行控制;</p><p>　　4、發(fā)現已經(jīng)輸入并審核通過(guò)或者登賬的記賬憑證有錯誤的，應當采用紅字憑證沖銷(xiāo)法或者補充憑證法進(jìn)行更正，紅字可用負號“-”表示;</p><p>　　5、采用直接輸入原始憑證由會(huì )計核算軟件自動(dòng)生成記賬憑證的，在生成正式機內記賬憑證前，應當進(jìn)行審核確認;</p><p>　　6、由賬務(wù)處理模塊以外的其他業(yè)務(wù)子系統生成會(huì )計憑證數據的，應當經(jīng)審核確認后生成記賬憑證。</p><p><strong>　　五、對需要輸入原始憑證的功能要求</strong></p><p><strong>　　六、對處理外國貨幣核算業(yè)務(wù)的要求</strong></p><p>　　【練習題】</p><p>　　1、計算機環(huán)境下，財務(wù)處理分為輸入、處理、輸出三個(gè)環(huán)節，從輸入憑證到輸出賬表，機內所有處理工作基本都由計算機自動(dòng)完成，其中最關(guān)鍵的環(huán)節是(A)。</p><p>　　A.數據輸入 B.數據管理 C.數據傳遞 D.數據輸出</p><p>　　2、會(huì )計核算軟件應具備初始化功能，其中初始化的內容包括(ABCD)。</p><p>　　A.建立會(huì )計科目體系 B.往來(lái)未達賬項</p><p>　　C.固定資產(chǎn)折舊方法等會(huì )計核算方法的選定</p><p>　　D.操作人員姓名、權限、密碼等崗位分工情況的設定</p><p>　　3、會(huì )計核算軟件中，會(huì )計數據輸入應主要適用下列(BCD)方法。</p><p>　　A.掃描輸入 B.利用鍵盤(pán)手工輸入資料 C.讀入軟盤(pán)數據 D.通過(guò)網(wǎng)絡(luò )傳輸資料</p><p>　　4、會(huì )計核算軟件在進(jìn)行系統初始化時(shí)，必須輸入操作人員崗位分工情況，但為了保密，可以不輸入操作密碼。( )(判斷)</p><p>　　答案：×。會(huì )計核算軟件在進(jìn)行系統初始化時(shí)，必須輸入操作人員崗位分工情況和相應的初始密碼，從而達到保密的目的。</p><p>　　5、對會(huì )計核算軟件自動(dòng)產(chǎn)生的機內記賬憑證經(jīng)審核登賬后不得進(jìn)行修改。( )(判斷)</p><p>　　答案：√。無(wú)論什么性質(zhì)的記賬憑證，一旦經(jīng)過(guò)審核和登賬之后，均不得進(jìn)行修改。</p><p>【會(huì )計電算化：?jiǎn)螕幚怼肯嚓P(guān)文章：</p><p><a target="_blank" href="http://www.fzlwr.cn/edu/kuaijidiansuanhua/172638.html" title="會(huì )計電算化之憑證錄入及單據處理知識點(diǎn)">會(huì )計電算化之憑證錄入及單據處理知識點(diǎn)</a><span>05-04</span></p><p><a target="_blank" href="http://www.fzlwr.cn/edu/kuaijidiansuanhua/351945.html" title="2017會(huì )計從業(yè)資格考試《電算化》考點(diǎn)之賬務(wù)處理模塊期末處理">2017會(huì 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