第二章 会计软件账务处理1

AccountingInformation,掌握会计软件中的账务业务处理,学习目的与要求,2-2会计软件账务处理,2.1会计软件账务日常业务处理2.2会计软件账务期末业务处理,教学内容,2-2会计软件账务处理,2-2会计软件账务处理,账务处理流程,通用转账,填制凭证,凭证期末调汇,查询及打印帐表,2-2.1账务日常业务处理,填制凭证,处理项目增加凭证修改凭证冲销记账凭证删除凭证作废记账凭证,注意以下事项：已复核的凭证须取消复核后才能修改。这里的冲销只能冲销手工录入、并且已经记账的凭证。已复核的凭证不允许修改或删除。必需修改或删除时，必须由复核人取消复核后，制单人才可修改或删除。已作废的凭证不能取消作废，只能重新输入；不能作废他人填制的凭证；不能作废已经复核或记账的凭证。,2-2.1账务日常业务处理,填制凭证,DisposalProjectIncreasingevidenceModifythecertificateAccountingwrite-offvouchersDeleteCertificateVoidvoucher,Notethefollowing:Hasreviewedthecredentialstobechangedafterthecancellationofthereview.Thewrite-offwrite-offhere,canonlybemanuallyinput,andhaveaccountingcredentials.Notallowedtoreviewdocumentshavebeenamendedordeleted.Necessarytomodifyordelete,itmustbereviewedaftertheabolitionreview,thesystemmaymodifyordeleteasingletalent.Disposedofinvalidcertificatescannotbecanceled,onlytore-enter;cannotbesetasidetoothersfillinthecertificate;cannotbesetasideoraccountcredentialshavebeenreviewed.,2-2.1账务日常业务处理,凭证复核,2-2.1账务日常业务处理,凭证复核,2-2.1账务日常业务处理,2-2.1账务日常业务处理,2-2.2账务期末业务处理,期末调汇,期末调汇是为有外币业务的企业服务的。在日常发生外币业务时，以当时或期初的国家外汇牌价折合人民币记账。到月末、季末或年末，将外币余额按期末国家外汇牌价折合为人民币，作为外币账户的期末人民币余额。期末折合后的人民币余额与原账面的差额，作为汇兑损益，并填制相应的记账凭证。,2-2.2账务期末业务处理,Theendofadjustingtheexchangerate,Theendofadjustingtheexchangerateisforaforeignbusinessenterpriseservices.Occurindailyforeigncurrencybusiness,orthebeginningofthethennationalexchangeratesequivalenttoRMBaccount.Totheendofthemonth,endofthequarterortheendofthebalanceofforeigncurrencyexchangeratesbytheendofthecountryconvertedintoRMByuanastheendofthebalanceofforeigncurrencyaccounts.AftertheendoftheRMBequivalenttothebalanceofthedifferencebetweentheoriginalbook,asexchangegainsorlossesgainsandlossescarriedforward,2-2.2账务期末业务处理,期末处理,损益结转是指在每一个会计期间的期末，将所有损益类科目的余额结转到“本年利润”中。期末结账除非是在年末，否则，即使系统给予提示，您也可自行选择是否继续执行结账。从系统启用日期算起，上月未结账，本月不允许结账。本期有未记账凭证，本期不允许结账；结账后，在本会计期间内不允许再填制凭证；本期有错误凭证未修改,不允许结账。期初余额未平衡，不允许结账。如有固定资产变动卡片未生成相应凭证，不允许结账；如果当期固定资产未计提折旧，不允许结账。,2-2.2账务期末业务处理,期末处理,Profitandlosscarry-overReferstotheendofeachaccountingperiod,allgainsandlossescarriedforwardtothebalanceofclasssubjects,Profitfortheyearin.FinalCheckoutExceptintheend,otherwise,evenifthesystemprompts,youcanalsochoosewhethertocontinueimplementationofthecheckout.Theopeningdateofthedatefromthesystemlastmonth,isnotclosingthismonth,doesnotallowcheckout.Thisissuehasnoaccountingcredentials,thisissuedoesnotallowcheckout;checkoutlater,inthecurrentfiscalperiodnolongerallowedtofillincertificates;issueanerrordocumentsnotmodified,doesnotallowcheckout.Openingbalanceisnotbalanced,doesnotallowcheckout.Ifthecarddoesnotchangeinfixedassets,generatecertificates,doesnotallowcheckout;ifthecurrentperiodisnotfixedassets,depreciationisnotpermittedcheckout.,2-2.2账务期末业务处理,查询及打印账表,系统强大的查询功能期可查询一些常见的账表也可以根据用户的需要在查询时生成新的账表生产的新报表可以另存为其他报表。用户可通过多种途径查询所需要的账表,2-2.2账务期末业务处理,查询及打印账表,SystemspowerfulquerycapabilitiesIssueSomeofthecommonaccountcanbefoundinTableCanalsobeaccordingtothene