One hundred twenty-three 3 hours ago
4 strange papers fill in a precision as well as audit
precision purposes as well as mandate of】 【
by all kinds of unsentimental precision requires students to master a essence of a categorical elements of a strange certificate, fill in a mandate as well as methods to assimilate a assorted strange papers a series of corner pattern as well as smoothness process.
critical as well as formidable [teaching]
1. The essence of a strange documents
2. Original papers fill method
[instructional design]
underneath a superintendence of teachers, students of mercantile operations formed upon a calm of a right fill in a strange documents, brand all compared support purposes, to capacitate students to assimilate a flitting of a strange obligation of ubiquitous blurb operation procedures.
[teaching methods]
initial propagandize precision as well as guidance
[teaching] a series of hours
6
[teaching content]
First, a simple calm of a strange certificate
Although a accumulation of strange papers
format is not uniform, a plan is not a same, though they should have a little usual elements, well known as a obligation elements in all include:
1. The strange name of a certificate
2. fill in a date of strange certificate
3. a series of strange documents
4. to accept a obligation Name
5. mercantile blurb operation content, quantity, volume of a simple content
6. fill units as well as crew signature
Second, a strange papers fill in the
strange fill in a certificate, to fill in or by a Manager pursuant to a economy’s tangible blurb operation doing as well as execution of a compulsory elements of a strange obligation finish operation of methods, procedures for completing a signature, transparent mercantile responsibility.
(a) a strange papers fill in a process of external
unfamiliar enterprises with a strange obligation is outward a blurb operation territory upon a economy, from a outward territory managers fill in,
(b) a strange obligation finish process of self-
1. a approach to fill in a certificate.
a fill in a obligation procedures have been in place or finish mercantile operations, a managers fill in, as well as in all simulate an mercantile business, or additionally simulate a series of identical inlet of mercantile business.
2. accumulative fill in a obligation method.
accumulative justification is steady in a sure duration to simulate a execution of identical mercantile as well as blurb operation conditions, it is by managers after any mercantile blurb operation fill a tip done of repeating,
3. fill in a obligation process summary
is a outline of a strange obligation of unsentimental work in accounting, bookkeeping fill in a obligation in sequence to facilitate a work, a series of copies of a sure duration of identical mercantile as well as blurb operation annals gathered a outline of a strange obligation a obligation to simulate a concentration execution of an mercantile business. Summary of a strange obligation is formed upon obliged mercantile government needs upon a unchanging basis, and
4. fill in a obligation comment a credentials method.
credentials of accounting documents, a accounting military officer by a duration of time an comment jot down formed upon a formula of a sold make a difference have been classified, distributed as well as rebuilt to encounter a accounting or monetary government needs.
3 strange papers fill in a required
(a) jot down a real
(b) of a finish contents
(c) write a correct
(d) a credentials of timely
Fourth, a strange obligation of audit
(a) a hearing of strange papers recording authorised mercantile rationality of business
a strange papers for hearing should be formed upon monetary policies, laws, regulations as well as blurb operation plans, budgets as well as contracts as a basement for a review of legality as well as legitimacy.
(b) review a firmness of a strange documents
review finished upon a strange obligation blurb operation is in line with a tangible mercantile situation, a obligation contingency have a simple calm is complete.
(c) To inspect a exactness of a strange documents
in a strange certificate, fill in a quantity, territory cost as well as volume of interpretation contingency be transparent as well as distributed correctly.
5 box study
(a) a strange papers fill in a common
1. Complete VAT invoices
(1) blurb operation information
Coastal Machinery Factory Jan 25, 2007 sale to hint appurtenance bureau E-1-type air blower 5 units, labelled during 1,300 yuan. King only removing out of sales dialect clerk VAT invoices in quadruplicate, hold by a customer a customer an check for remuneration to a Finance Section, send as well as allotment procedures, upon credit to Zhang.
Coastal Machinery Factory: industrial manufacturing, value-added taxation ubiquitous taxpayer, a VAT rate of 17%, a taxpayer registration series 140,107,719,850,987, residence Taiyuan Jiefang Road 28, a bank as well as comment series for a third blurb operation line line 20100354.
Spark Machine Factory: industrial manufacturing, value-added taxation ubiquitous taxpayer, a VAT rate of 17%, a taxpayer registration series 140,107,739,950,977, residence No. 13, Heping Road, Taiyuan, bank as well as comment series for a Industrial as well as Commercial Bank Square Branch 200531002-26.
(2) According to a upon top of blurb operation fill in customary comment of students a singular by one.
2. Fill in typical invoices
(1) blurb operation information
2007 年 8 26, any day, emporium sales to Beijing Wuyi Elementary School stationery group, of which 1000 boxes of marker dust, cost 0.7 yuan, No. 001; timber massage 50, cost 0.5 yuan , No. 005; store sales any day out together which a unchanging invoices by Zhang Li assistant territory sets procedures for income receipts.
(2) fill in typical invoices according to a upon top of business
(3) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
3. Receipt of a finish uniform
(1) blurb operation information
2007 年 8 28, Red Cloud coastal plant send appurtenance bureau perceived a check, income appurtenance for a pre-paid 10,780 yuan, accounting personnel, Wang released a receipt, a assistant for remuneration send blurb operation Zhang.
(2) fill in a taking according to a upon top of business
(3) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
(b) fill in a obligation as well as a self-audit
1. Received a singular of a fill material
(1) data
2007 年 6 19, Jia Jia food plants purchased from a mass of flour mills as well as 1,000 kg of 3 yuan per kg, as well as for warehousing, customer tension, Michael investigation personnel, room crew system, a singular South.
(2) According to a upon top of blurb operation fill element perceived singular
(3) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
2. Requisition fill
(1) blurb operation information
2007 年 9 月 10, Jia Jia food bureau requisitioned from a room biscuit prolongation plant 300 kg of flour for a seminar prolongation of pretzels, picking people Sun Ming, hair element were Michael, reviewer aristocrat days.
(2) According to a upon top of blurb operation fill in requisition
(3) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
3. Fill suit limit
(1) blurb operation report
Coastal Machinery Factory operate extent suit of steel 16m / m materials, registration as well as management, a element series 12059, a territory cost 4 yuan / kg, 2007 A product to be constructed in Oct 5000, a territory expenditure of a element bound during 0.2 kg / Taiwan, recipients of this element boundary this month, 1,000 kg of fat for a 2 living room element warehouse, room materials were sent Michael, a supply dialect heads Zhang days, prolongation formulation dialect heads Fang Cheng.
2) According to a upon top of blurb operation fill in a extent requisition
(3) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
4. The finish transport claims
(1) blurb operation information
2007 年 8 29, Marina Li Machinery Plant buying crew to buy materials to Xi’an month for remuneration of travel, their specific resources as well as coastal Machinery Factory applicable monetary regulations have been as follows:
① fare: Aug 10, Taiyuan to Xian sight fares 103 yuan; Aug 14, Xi’an to Taiyuan sight fares 99 yuan;
② Accommodation: remuneration customary 130 yuan / day, unsentimental place to live Li $ 140 / day
③ Gongchu subsidy: thirty RMB / day
④ city fare: 120
⑤ sight dishes subsidy: twenty RMB / time
⑥ Li advances of transport losses 5,000, a change in income back.
(2) fill in according to a upon top of blurb operation transport claims
(3) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
(c) fill in a obligation as well as bank matter audit
1. Fill in a check
(1) blurb operation information
2007 年 8 15, Allison purchased oil as well as douse plant food plant unfeeling oil from Taiyuan 300 kg, 4.0 yuan per kilogram, a rate is thirteen percent, to send a check to compensate such taxes; a same day, Jia Food plant to a volume of 100,000 yuan out of income a check, repel income from a line, to hope for for wages.
Jia Jia Food Factory Bank as well as account: a bank branch, 125 -830 080 573 Wuyi Road, Allison haven sign to sign as well as authorised deputy of a food plant name Zhao Yitao chapter.
Taiyuan Fat Factory Bank as well as account: ICBC Jiefang Road Branch, 125 -830 080 798.
(2) check clearing process
(3) According to a upon top of report fill in a compulsory send blurb operation checks, income checks as well as Jinzhang Dan.
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
2. Fill in bank draft
(1) Training data
2007 年 8 月 10, Jia Jia Food Factory For Skyway from Shenyang Oil trade association paid for 10,000 kg of rice, as well as hope for a form of allotment by bank draft, Finance form of come amounted to 30,000 yuan for opening a bank draft, Aug 15, a dual sides sealed a squeeze contract, 2.5 yuan per kg of rice, value-added taxation rate of 17%, according to a tangible stipulate volume fill in .
Shenyang Skyway Oil Trading Company as well as a Bank account: China Industrial as well as Commercial Bank of China Square branch, comment :33010034092640405-96
(2) bank breeze for a program.
(3) Allison, according to a upon top of report to fill in as a categorical food plants as a categorical procedures for collection, fill in
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
3. Cashier fill in
(1) data
2007 年 8 月 20, Jia Jia, Taiyuan Fat Factory Food Factory For purchases from 10,000 kg of peanut oil, bank breeze form as well as have been ready to be settled, Finance form of come amounted to 50,000 yuan to open a bank cashier, Aug 25, a dual sides sealed a squeeze contract, peanut oil per kilogram of $ 4, value-added taxation rate of 17% for allotment with a cashier, a same day, a cashier’s publicity Taiyuan oil as well as douse plant eliminated to Taiyuan HTC Oil trade association to buy soybeans.
Taiyuan Fat Factory Bank as well as account: ICBC Jiefang Road Branch, 125 -830 080 798.
Taiyuan HTC Oil Trading Company as well as Bank Account Number: ICBC structure North Branch, 0502123009022502499.
(2) bank breeze for a module
(3) According to a upon top of report to fill in as a categorical food plants Jia Jia The Alliance, as a categorical oil as well as douse plant in Taiyuan, assistant publicity for a assignment, which is, fill in a behind of a second joint.
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
4. Commission pick up fill in a obligation as well as review
(1) blurb operation information
Coastal Machinery Factory Aug 15, 2007 sale to Tianjin Machine Factory air conditioning RTF7.1 red air blower 10 units, labelled during 3960 yuan, 17% VAT, allege shipping of 1,600 yuan, 47,932 yuan a sum volume The dual sides adopted an agreement clearing a approach elect payment, after delivery, according to invoices, waybills as well as alternative strange papers to a elect pick up procedures.
Coastal Machinery Factory Bank bend for a 3 blurb operation lines, comment 20100354
red appurtenance bureau in Tianjin Bank as follows: Construction Bank bend in Tianjin Nankai Xinmao branch, comment number: 12269001000278976.
(2) elect receivables allotment procedures
(3) The upon top of report is filled in according to allotment papers entrusted collection, to assimilate a opposite uses as well as a series of fill compared with a unsentimental requirements.
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
5. Commercial acceptance of a complete
(1) blurb operation information
Coastal Machinery Factory Aug 25, 2007 sale to Beijing of a 3 railways Machinery Factory PVC, PP anticorrosive centrifugal air blower # 10 air blower 10 units, labelled during 9300 yuan, a VAT rate of 17% agreement regulating blurb contractors opposite a check for clearing. Beijing non-stop 3 railway appurtenance plant as well as acceptance in denominations of 108,810 yuan, interest-free, three-month period.
Coastal Machinery Factory Bank bend for a 3 blurb operation lines, comment 20100354
Beijing 3 iron ABC Machine Factory Bank of Beijing Chaoyang Road Branch, Account number: 0101040003668.
(2) blurb acceptance check allotment procedures
(3) The upon top of report is filled in suitability with blurb acceptance, blurb acceptance as well as bargain of a role of a joint.
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
6. Bank acceptance of a fill
(1) blurb operation information
Coastal Machinery Factory Aug 15, 2007 sale to Beijing of a 3 railways Machinery Factory PVC, PP anticorrosive centrifugal air blower # 10 air blower twenty units, labelled during 9300 yuan, a VAT rate of 17% agreement regulating bank commitments opposite a check for clearing. Beijing 3 railway appurtenance plant to a bank to request for as well as acquire bank acceptance bills, face worth of 217,620 yuan, interest-free, three-month period. Coastal Machinery Factory upon Aug 17, ignored to a bank account, bank bonus seductiveness rate of 3.24%.
Coastal Machinery Factory Bank bend for a 3 blurb operation lines, comment 20100354
Beijing 3 iron ABC Machine Factory Bank of Beijing Chaoyang Road Branch, Account number: 0101040003668.
(2) clearing bank acceptance as well as bonus blurb operation processes
(3) The upon top of report is filled in suitability with bank acceptance agreement
(4) The upon top of report is filled in suitability with bank acceptance
(5) The upon top of report is filled in according to bank acceptance check bonus focus form (Application for blurb bills discounted)
(6) The upon top of report is filled in according to bank acceptance check bonus agreement
(7) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
7. Fill in a obligation as well as review opposite the
(1) blurb operation information
Coastal Machinery Plant in Aug 25, 2007 from a Shanghai River Power Distribution Co., Ltd. purchased steel shear distance of 1.2 * 1250 * C fingerprint resistant galvanized steel coils 5 tons, cost 7000 yuan per ton , value-added taxation rate of 17%, a operate of unfamiliar sell allotment agreement,
Coastal Machinery Factory Bank bend for a 3 blurb operation lines, comment 20100354
Shanghai River Power Distribution Co., Ltd. Bank of steel slicing for a Construction Bank Shanghai Branch of Baoshan blurb operation department, comment series 436742121733.
(2) unfamiliar sell allotment process
(3) fill in a following unfamiliar sell blurb operation underneath a upon top of certificate
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.
8. Fill in a obligation of pick up incurred as well as audit
(1) blurb operation information
Coastal Machinery Factory Aug 28, 2007 to Shijiazhuang appurtenance plant sales RDFS3.5BS3-6-type outmost rotor air blower five, any labelled during 3,300 yuan, value-added taxation rate of 17%, both sides used in a stipulate agreement pick up incurred settlement, as well as hearing of a singular payment.
Coastal Machinery Factory Bank branches for a 3 blurb operation lines, comment number: 20100354
Shijiazhuang Machine Factory Bank ICBC Yuhua Branch, Account number: 0402021509248026
(2) pick up incurred allotment procedures
(3) fill in a upon top of report pick up incurred allotment documents
(4) precision mandate as well as comment criteria
materials in suitability with specified mandate as well as standards upon a students a singular by a singular assessment.