财务流程图

2018/1/13,共12页,1,财务程序流程图,2018/1/13,共12页,2,目录,1.目录.22.应收账款程序.33.应付账款程序.44.工资程序.55.盘点程序.66.报销程序.78.仓库管理程序.89.外账. 910.报表. .1011成本小组1112部门汇签表.12,2018/1/13,共12页,3,应收账款程序,报价程序,资料财务部会计审核并做档案,市场,仓库负责人开出货开送单,收款程序,对账程序,财务部统计编好客户编号给邮件发给业务,业务部报价相关负责人乌晶晶刘稀玲报价,1小时内,1小内传递,1小内传递,厂长审核批准,财务部统计统计生产日报,送货次日9点前上交,财务部负责人,无法批准,CC总经理厂长,30分传递,每天上午12点前,总经理,市场下订单投入生产,OQC复数,包装部包装开单仓库入库,财务部统计每月1号生对账单,财务3号前发业务核对,秦静5号下班前传真给客户,20小时内发财务部,秦静生成当月应收款统计表,知会总经理并停止发货,6号下班前,财务部会计编制应收账款报表,各业务员总经理,两个内到期未回款的,1小时内,并17号发送并提醒,财务部会计总经理厂长各业务员,每月28号,每月5号,2018/1/13,共12页,4,应付账款程序,部门物料申购,采购宁文军,仓库廖家像储存,部门开领料单,申购量审核,库存数据,管理审核,采购宁文宁报价,财务部会计冯金荣,管理人审核单价,采购宁文军下订单,管理人审核,凭单仓库廖家像发料,计划部外发,计划宁文军开单外发,核对外发单点数开入库单,会计冯金荣每天统计月低核对回传给供应商,会计冯金荣统计生成应付账款报表,仓库廖家像半成品仓库收货,计划宁文军外发单交仓库,财务部会计冯金荣审核,总经理于光明批准,仓库廖家像点数开单入库,支付应付账款由采购宁文宁申购,现金由会计部秦静支付.银行由会计冯金荣支付,2018/1/13,共12页,5,工资流程,人事部郑雪萍核算考勤,各部门的绩效表罚款单,人事部郑雪萍核算工资,财务部会计冯金荣审核,总经理于总批准,出纳秦静组织发放,2018/1/13,共12页,6,盘点程序,每月低各部门初盘,出纳秦静复盘抽盘,仓库每月月低初盘,财务部会计冯金荣复盘抽,财务部会计冯金荣,2018/1/13,共12页,7,报销程序,当事人填写正确的报销单,部门经理核准,财务部会计冯金荣审核,总经理于总批准,出纳秦静付款,出纳将付款的单交财务部会计冯金荣,2018/1/13,共12页,8,仓库管理程序,采购宁文军采购物料,仓库收点数收物料开入库单,仓库根据入库单做好材料入账报表,仓库根据出货单做出货物料报价表,仓库按领料单点数发货,部门填写领料单,包装部包装商品,仓库点数开出货单,仓库根据出货单做好出库报表,财务部出纳秦静,仓库统计好出入材料报表,财务部会计冯金荣,2018/1/13,共12页,9,外账程序,出纳秦表统计销售收入开发票,财务会计冯金荣,财务会计冯金荣核算销项认证进项,财务部会计根收入核算工资表,财务部会计冯金荣整理好对工账户单据,会计根据收入粘贴费用一般发票,外账会计网上操作报表,财务部会计冯金荣至税务局报税,2018/1/13,共12页,10,.报表程序,会计统计应付统计报表,仓库材料出入库报表,财务部出纳应收统计表,会计统计各种日常开支明细表,财务会计冯金荣完成报表,总经理,人事部工资表，后勤其他报表,2018/1/13,共12页,11,成本小组,财务会计冯金荣报表分析,成本的组成,财务会计冯金荣订制成本目标,采购成本,财务部成本控制,外发成本,人工成本,水电租金,折旧成本,材料领导用成本,后勤成本,运输成本,业务成本,其他成本,成本控制小组,后勤部,仓库,业务部,采购部,采购成本,2018/1/13,共12页,12,部门汇签表,财务部：厂 长：业务部：采购部：人事部：仓 库：品质部：注：各部门签字后正试生效，任何人不得有任理由违反此程序.否则给予相应的处罚. 批准： 日期：,2018/1/13,共12页,13,Friendship, the difference in China and the West,Chinese except friendships to be more lasting.Different foundations for friendships.Westerns expect friends to be independent. Chinese usually expect more from their friends.,2018/1/13,共12页,14,Chinese except friendships to be more lasting.,For Chinese a true friendship endures throughout life changes. Chinese are friends even if they havent spoken for 20 years. If you shared something at one time, then all your life you are friends. This is the best of guanxi(关系), the Wide Web that connects Chinese through time and space. So, we can say Chinese invented the Internet long before Bill Gates was born.,In North America, even the relationship in which people feel close and tell each other personal problems may not survive life changes such as moving to another city, graduation from a university or marriage. If the people do not see each other regularly, the relationship is likely to die.,2018/1/13,共12页,15,Different foundations for friendships.,Chinese friends share “ things in common”: a task, a class, the hometown. Friendships are formed by people who work or go to school together. You may or may not like the person, but if he or she can do something for you because of his position or job, you can be friends. But in North America, business and friendship are kept separate. The friendships are usually tied to specific activities. A person may have work friends and leisure (休闲时) activity friends. Also friends tend to have similar financial circumstances, because friendship in the West is based on equality.,2018/1/13,共12页,16,Westerns expect friends to be independent.,Why? Its because their friendship is mostly a matter of providing emotional support and spending time together, so they do not feel comfortable in a relationship in which one person is giving more and the other is dependent on what is giving. A westerner will respond to a friends trouble by asking “What do you want to do?” The idea is to help the friend to think out the problem and discover the solution he or she really wants and then to support the solution. Chinese friends give each other more concrete help. A Chinese will use personal connections to help a friend get something hard to obtain. They give each other money and might help each other out financially over a long time.,2018/1/13,共12页,17,Chinese usually expect more from their friends.,In the West, you can certainly ask a friend to do something with you, but you recognize that your friend may say no, if he or she gives you as reason. You would not expect a friend to drop everything to respond to a non-urgent need such as shopping. Nor would you expect a friend to recognize and respond to your wishes without stating them. A friend in China is someone who offers help without waiting to be asked. There are few limits to