建账思维导图
《建账思维导图》
一、建账准备 (Pre-Setup)
1.1 确定企业性质 (Business Nature)
- 1.1.1 行业类型 (Industry Type)
- 制造业 (Manufacturing)
- 服务业 (Service)
- 贸易业 (Trading)
- 建筑业 (Construction)
- 1.1.2 企业规模 (Business Size)
- 小型企业 (Small Business)
- 中型企业 (Medium Business)
- 大型企业 (Large Business)
- 1.1.3 会计制度 (Accounting System)
- 《企业会计准则》 (Accounting Standards for Business Enterprises, ASBE)
- 《小企业会计准则》 (Accounting Standards for Small-sized Enterprises, ASSE)
- 其他特定行业会计制度 (Specific Industry Accounting System)
1.2 收集原始凭证 (Collecting Original Documents)
- 1.2.1 凭证种类 (Document Types)
- 发票 (Invoices)
- 收据 (Receipts)
- 银行对账单 (Bank Statements)
- 工资表 (Payroll)
- 合同 (Contracts)
- 入库单/出库单 (Warehouse In/Out Records)
- 1.2.2 凭证整理 (Document Organization)
- 按日期排序 (Sort by Date)
- 按业务类型分类 (Categorize by Business Type)
- 粘贴凭证 (Pasting Documents)
- 1.2.3 凭证审核 (Document Verification)
- 真实性 (Authenticity)
- 合法性 (Legality)
- 完整性 (Completeness)
- 准确性 (Accuracy)
1.3 制定会计科目体系 (Establishing Chart of Accounts)
- 1.3.1 会计科目分类 (Account Classification)
- 资产类 (Assets)
- 负债类 (Liabilities)
- 所有者权益类 (Equity)
- 收入类 (Revenues)
- 成本类 (Costs)
- 费用类 (Expenses)
- 利润类 (Profits)
- 1.3.2 科目编码 (Account Coding)
- 统一编码规则 (Uniform Coding Rules)
- 便于查找和汇总 (Easy to Find and Summarize)
- 1.3.3 选择会计核算软件 (Accounting Software Selection)
- 功能满足需求 (Functionality Meets Needs)
- 易用性 (Ease of Use)
- 数据安全 (Data Security)
- 售后服务 (After-Sales Service)
二、建账实施 (Implementation)
2.1 建立总账 (General Ledger)
- 2.1.1 总账科目设置 (General Ledger Account Setup)
- 按照会计科目体系 (According to Chart of Accounts)
- 详细描述科目名称 (Detailed Account Name Description)
- 2.1.2 总账格式选择 (General Ledger Format Selection)
- 订本式 (Bound Book)
- 活页式 (Loose-leaf)
- 电子账 (Electronic Ledger)
2.2 建立明细账 (Subsidiary Ledger)
- 2.2.1 明细账科目设置 (Subsidiary Ledger Account Setup)
- 总账科目的细分 (Subdivision of General Ledger Accounts)
- 如：应收账款明细账，应付账款明细账 (e.g., Accounts Receivable Subsidiary Ledger, Accounts Payable Subsidiary Ledger)
- 2.2.2 明细账格式选择 (Subsidiary Ledger Format Selection)
- 三栏式 (Three-column)
- 数量金额式 (Quantity-Amount)
- 多栏式 (Multi-column)
2.3 建立日记账 (Journal)
- 2.3.1 现金日记账 (Cash Journal)
- 2.3.2 银行存款日记账 (Bank Deposit Journal)
- 2.3.3 日记账登记 (Journal Entry)
- 按照发生时间顺序 (In Chronological Order)
- 摘要描述清晰 (Clear Abstract Description)
2.4 初始化数据录入 (Initial Data Entry)
- 2.4.1 期初余额录入 (Beginning Balance Entry)
- 资产、负债、所有者权益 (Assets, Liabilities, Equity)
- 确保借贷平衡 (Ensure Debit and Credit Balance)
- 2.4.2 建立客户和供应商档案 (Establish Customer and Supplier Profiles)
三、建账后续维护 (Maintenance)
3.1 凭证录入及审核 (Document Entry and Verification)
- 3.1.1 凭证录入规范 (Document Entry Standards)
- 准确录入会计要素 (Accurately Record Accounting Elements)
- 摘要清晰明了 (Clear and Concise Abstract)
- 3.1.2 定期审核 (Regular Audits)
- 凭证与账簿核对 (Document Reconciliation with Books)
- 账账核对 (Book-to-Book Reconciliation)
- 账实核对 (Book-to-Physical Reconciliation)
3.2 月末结账 (Month-End Closing)
- 3.2.1 计提折旧和摊销 (Accrue Depreciation and Amortization)
- 3.2.2 预提和待摊费用的处理 (Treatment of Accrued and Deferred Expenses)
- 3.2.3 成本核算 (Cost Accounting)
- 3.2.4 结转损益 (Transfer of Profit and Loss)
3.3 年末结账 (Year-End Closing)
- 3.3.1 全面清查资产 (Comprehensive Asset Inventory)
- 3.3.2 编制财务报表 (Preparation of Financial Statements)
- 资产负债表 (Balance Sheet)
- 利润表 (Income Statement)
- 现金流量表 (Cash Flow Statement)
- 3.3.3 审计 (Auditing)
3.4 档案管理 (File Management)
- 3.4.1 会计档案分类 (Accounting File Classification)
- 3.4.2 档案保管期限 (File Retention Period)
- 3.4.3 档案借阅和归还制度 (File Borrowing and Returning System)
四、注意事项 (Precautions)
4.1 合规性 (Compliance)
- 遵守相关法律法规 (Comply with Relevant Laws and Regulations)
- 符合会计准则要求 (Meet Accounting Standards Requirements)
4.2 重要性原则 (Materiality Principle)
- 关注重要会计事项 (Focus on Material Accounting Matters)
4.3 谨慎性原则 (Prudence Principle)
- 不高估资产，不低估负债 (Do not Overestimate Assets, Do not Underestimate Liabilities)
4.4 持续经营假设 (Going Concern Assumption)
- 企业在可预见的未来将持续经营 (The Enterprise Will Continue to Operate in the Foreseeable Future)
4.5 一致性原则 (Consistency Principle)
- 会计方法前后一致 (Consistent Accounting Methods)
