事业会计制度2.htm

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　　3.预算拨款凭证；<br>
　　4.各种税票；<br>
　　5.材料出、入库单；　　6.固定资产出、入库单；<br>
　　7.开户银行转来的收、付款凭证；<br>
　　8.往来结算凭证；<br>
　　9.其他足以证明会计事项发生经过的凭证和文件等。<br>
　　二、记账凭证<br>
　　记账凭证是由会计人员根据审核后的原始凭证填制的，并作为登记账簿依据的凭证。事业单位的记账凭证主要包括收款凭证、付款凭证和转账凭证三种。<br>
记账凭证编制方法<br>
　　(1)事业单位应根据经审核无误的原始凭证，归类整理编制记账凭证。<br>
　　记账凭证的各项内容必须填列齐全，经复核后凭以记账。制证人必须签名或盖章。<br>
　　(2)记账凭证一般根据每项经济业务的原始凭证编制。当天发生的同类会计事项可以适当归并后编制。不同会计事项的原始凭证，不得合并编制一张记账凭证，也不得把几天的会计事项加在一起作一个记账凭证。<br>
　　(3)记账凭证必须附有原始凭证。一张原始凭证涉及到几张记账凭证的，可以把原始凭证附在主要的一张记账凭证后面，在其他记账凭证上注明附有原始凭证的记账凭证的编号。结账和更正错误的记账凭证，可以不附原始凭证，但应经主管会计人员签章。<br>
　　(4)记账凭证必须清晰、工整，不得潦草。记账凭证由指定人员复核，并经会计主管人员签章后据以记账。<br>
　　(5)记账凭证应按照会计事项发生的日期，顺序整理制证记账。按照制证的顺序，每月从第一号起编一个连续号。<br>
　　(6)记账凭证每月应按顺序号整理，连同所附的原始凭证加上封面，装订成册保管。　　3.错误更正<br>
　　事业单位会计填制的记账凭证发生错误时，不得挖补、涂抹、刮擦或使用化学药水消字，应按下列方法更正：<br>
　　(1)发现未登记账簿的记账凭证错误，应将原记账凭证作废，重新编制记账凭证；<br>
　　(2)发现已经登记账簿的记账凭证错误，应采用“红字冲正法”或“补充登记法”更正。采用计算机做记账凭证的，用“红字冲正法”时，以负数表示。<br>
<br>
附件二　 事业单位会计账簿<br>
　　一、会计账簿种类<br>
　　事业单位会计可根据需要设置以下账簿：<br>
　　1.总账。作为核算资产、负债、净资产、收入、支出、结余的总括情况平衡账务，控制和核对各种明细账。总账格式通常采用三栏式账簿，按照会计科目名称设置账户。<br>
　　2.明细账。是用以对总账有关科目进行明细核算的账簿。明细账的格式一般采用三栏式或多栏式。主要设置：<br>
　　收入明细账。包括财政补助收入明细账、事业收入明细账、经营收入明细账、拨入专款明细账、附属单位缴款明细账及其他收入明细账。<br>
　　支出明细账。包括拨出经费明细账、拨出专款明细账、专项资金支出明细账、事业支出明细账、经营支出明细账及对所属单位补助明细账等。<br>
　　往来款项明细账。包括应收账款明细账、其他应收款明细账、应付账款明细账、其他应付款明细账等。<br>
　　会计账簿格式见格式五、格式六。<br>
<br>
格式五<br>
三栏式账簿账</span></p>

<table border=1 cellspacing=0 cellpadding=0 width=450 style='width:337.5pt;
 mso-cellspacing:0cm;margin-left:36.0pt;border:outset black .75pt'>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;本账页数&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;会计科目：_________</span></p>
  </td>
 </tr>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;本户页数&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;户名：_________</span></p>
  </td>
 </tr>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;&nbsp; 余额&nbsp;</span></p>
  </td>
 </tr>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;凭证号</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;摘 要&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;借方金额&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;贷方金额&nbsp;</span></p>
  </td>
 </tr>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
 </tr>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
 </tr>
 <tr>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>年<span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;月&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;日</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp; 借或贷&nbsp;&nbsp;&nbsp; 金额&nbsp;</span></p>
  </td>
 </tr>
</table>

<p style='margin-right:36.0pt;margin-left:36.0pt'>格式六<span lang=EN-US><br>
多栏式账簿<br>
明细账<br>
明细科目或户名：_________ 第 页</span></p>

<table border=1 cellspacing=0 cellpadding=0 width=450 style='width:337.5pt;
 mso-cellspacing:0cm;margin-left:36.0pt;border:outset black .75pt'>
 <tr style='height:11.25pt'>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;年&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
 </tr>
 <tr style='height:11.25pt'>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p>凭证号</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;摘要</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;借方&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;贷方&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;金额&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;借(贷)方余额分析&nbsp;</span></p>
  </td>
 </tr>
 <tr style='height:15.0pt'>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:15.0pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:15.0pt'>
  <p><span lang=EN-US>&nbsp;月</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:15.0pt'>
  <p><span lang=EN-US>&nbsp;日&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:15.0pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:15.0pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:15.0pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
 </tr>
 <tr style='height:11.25pt'>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p>　</p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td style='border:inset black .75pt;padding:.75pt .75pt .75pt .75pt;
  height:11.25pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
 </tr>
</table>

<p style='margin-right:36.0pt;margin-left:36.0pt'>　　说明：各种收支明细账可采用本账格式。本账作支出明细核算时，<span
lang=EN-US>“借(贷)方余额分析”栏以借方为主。本账作收入明细核算时，“借(贷)方余额分析”栏以贷方为主。<br>
<br>
　　二、账簿使用要求<br>
　　1.会计账簿的使用，以每一会计年度为限。每一账簿启用，应填写“经管人员一览表”和“账簿目录”，附于账簿扉页上。<br>
　　账簿经管人员一览表和账户目录样式见格式七、格式八。<br>
格式七<br>
经管人员一览表<br>
┌────────┬──────────────────────┐<br>
│ 财政机关名称 │ │<br>
├────────┼──────────────────────┤<br>
│ 账簿名称 │ │<br>
├────────┼──────────────────────┤<br>
│ 账簿页数 │ 从第 页起至第 页止共 页 │<br>
├────────┼──────────────────────┤<br>
│ 启用日期 │ 年 月 日 │<br>
├────────┼───────┬────────┬─────┤<br>
│ 会计机构负责人 │ │ 会计主管人员 │ │<br>
├────────┼───────┴────────┴─────┤<br>
│ 经管人员 │ 经管日期 移交日期 │<br>
├────────┼──────────────────────┤<br>
│ 接办人员 │ 接管日期 监交人员 │<br>
└────────┴──────────────────────┘<br>
格式八<br>
账户目录</span></p>

<table border=1 cellspacing=0 cellpadding=0 width=450 style='width:337.5pt;
 mso-cellspacing:0cm;margin-left:36.0pt;border:outset black .75pt'>
 <tr>
  <td width=187 style='width:140.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;科目编号和名称&nbsp;</span></p>
  </td>
  <td width=74 style='width:55.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;页号&nbsp;</span></p>
  </td>
  <td width=120 style='width:90.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;科目编号和名称&nbsp;</span></p>
  </td>
  <td width=139 style='width:104.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;页号&nbsp;</span></p>
  </td>
 </tr>
 <tr>
  <td width=187 style='width:140.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>