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财务交接要点都在这五个字里!缺一不可!

2018-1-10 14:08| 发布者: 烟如梦| 查看: 842| 评论: 0

摘要: 财务交接,记住这五个字就可以了——钱、账、税、物、人1钱的交接:主要是出纳交接。(1)熟悉一下出纳做哪些工作;(2)清点保险柜中的现金,看一下跟现金日记账是否一样,只要钱账相符,才可以交接;(3)清点剩余 ...

财务交接,记住这五个字就可以了——钱、账、税、物、人


1
钱的交接:


主要是出纳交接。


(1)熟悉一下出纳做哪些工作;


(2)清点保险柜中的现金,看一下跟现金日记账是否一样,只要钱账相符,才可以交接;

(3)清点剩余的银行支票有多少张、银行承兑汇票有多少未到期的,并与会计登记的应收票据明细账核对相符,不相符的不能交接;


(4)银行账户的交接:基本户、一般户、个人户、银行卡等包括明码以及账户余额,一定要与银行日记账余额核对相符;


(5)未走账的原始单据的交接:如借条、发票、合同;


(6)已经编制好的收付款记账凭证也要交接


(7)现金日记账与银行日记账也要交给新来的出纳


2
账的交接:


主要是针对会计的交接


往来账的交接:交接清楚哪些欠款属于死账,经过领导同意后进行坏账处理;


三栏式明细账的交接


多栏式明细账的交接


库存商品明细账的交接


总账的交接:一定要跟日记账、明细账余额核对相符,只有账账一致才可以交接


对于有的公司存在内外账的情况,都要做到账账相符;


会计交接的时候一定要把财务报表交给新来的会计

3
税的交接:


主要是适用于有的大企业专门有税务会计;


增值税发票领购簿


金税盘、报税盘交给新来的会计


国税的纳税申报密码


地税申报的密码


国地税联系人电话


国地税的纳税申报表


咱们公司每个月增值税税负率一般控制在多少要交接给新来的会计


把尚未认证的进项发票交接给新来的会计


告诉新来的会计怎么来认证进项发票


勾选认证、现场认证、扫描认证


将公司剩余的空白的纳税申报表交接给新来的会计


4
物的交接:


物不是指的仓库中的商品,那属于仓库保管的交接


会计日常用的办公用品交接给新来的会计:电脑、打印机、装订机、计算器、纸张、笔、文具;


会计档案也要作为物体交接给新来的会计:以前年度的凭证、账目、报表、合同


财务软件、财务数据、电子表格以及相关密码


有关印鉴的交接


相关资质、证件的交接


5
人的交接:


指的是与财务部门相关联的人员都要一一对接一下


与人力资源


与采购部门


与销售部门


与仓库部门


与行政部门


与管理层


总结


会计的交接掌握基本的原则:分工不分家、钱账物三分管、内部牵制的原则!


双方交接完毕一定要有交接清单,至少三人签字!


即便于双方已经交接,但是遇到财务问题随时沟通!


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