财务管理制度(草稿)
发布网友
发布时间：2022-04-30 04:22
共2个回答
热心网友
时间：2023-02-01 12:08
Financial Managment System (Draft)
一、总则
I. General Rules
第一条： 为规范全公司财务行为，加强财务管理和经济核算，依据《财务通则》、《会计准则》和《企业会计制度》特定本办法。
Article 1. This Method is stipulated according to "Financial General Rules", "Accounting Principles" and "Corporate Accounting System" in order to regulate corporate financial behaviors and strengthen financial management and economic calculation.
第二条： 本办法是处理财务事项的规范和准则，适用于公司内所有单位和部门。
Article 2. This Method is the rules and principles in dealing with financial matters which is suitable for all units and departments of the company.
第三条： 财务处理办法的规定：
Article 3. The regulations about financial settlement are as follows:
1.会计年度：公历1月1日至12月31日
3.1 Accounting year: Jan. 1 to Dec. 31 of the Gregorian calendar.
2.记帐本位币： 人民币，根据需要可向母公司提供以美
元为计帐单位的报表和相关会计资料.
3.2 Standard Money: Renminbi, the statements and relating accounting materials shall be provided to the mother company upon requirements in US dollar.
3.记帐方法：采用借贷复式记法
3.3 Bookkeeping system: debit-credit double-entry bookkeeping method
4.记帐基础：执行权责发生制原则
3.4 Bookkeeping Basis: principle on accrual basis
5.坏帐核算办法： 备抵法
3.5 Bad-debt calculation: provision method
6.存货的核算方法： 实际成本法
3.6 Inventory calculation: actual cost method
7.存货发出的计价方法： 加权平均法
3.7 Price Calculation of Inventory Delivery: weighted average method
8.低值易耗品摊销方法 ： 一次摊销法
3.8 Amortization of low-price expendable items: one-off amortization method
9.固定资产价值标准： 执行会计制度有关规定
3.9 Price Standard of Fix-Assets: relating regulations of accounting system shall be executed.
10.差旅费标准： 执行公司关于差旅费控制的有关规定。
3.10 Standard of Travel Expenses: relating regulations shall be executed according to company's control on travel expenses.
热心网友
时间：2023-02-01 13:26
A, total
Article 1: For the norm whole company finance behavior, strengthen the finance management and economies to check, basis 《 the finance general rule 》 , 《 accountancy's standard 》 and 《 the business enterprise accounting system 》 a way.
Article 2: This way is norm and standards that handles the finance items, being applicable to all units inside the company and section.
Article 3: The finance handles the provision of the way:
1.Fiscal year:January 1 of Christian ear to December 31
2.Keep accounts the standard money: Renminbi, can provide statement and related accountancy's datas that takes US$ as to account the bill toward parent company according to the demand.
3.Keep accounts the method:The adoption lending reply type records the method
4.Keep accounts the foundation:Carry out the power occurrence system principle
5.The bad loan checks the way: Arrive the method fully
6.The stock checks the method: Actual cost method
7.The stock send out of account the price method: Add the average method of power
8.The low value consumes the article to amortize the method easily: Amortize the method once
9.The fixed assets value standard: Carry out the relevant provision of accounting system
10.Bad fare standard: Carry out the company concerning relevant provision that the bad fare control.
