事业会计制度2.htm

一套非常发好的财务管理软件,想从事此方面开发的可以借签

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<p style='margin-right:36.0pt;margin-left:36.0pt'>　　<span lang=EN-US>2.手工记账必须使用蓝、黑色墨水书写，不得使用铅笔、圆珠笔。红色墨水除登记收入负数使用外，只能在划线、改错、冲账时使用。账簿必须按照编定的页数连续记载，不得隔页、跳行。如因工作疏忽发生跳行或隔页时，应当将空行、空页划线注销，并由记账人员签名盖章。<br>
　　登记账簿要及时准确，日清月结，文字和数字的书写要清晰整洁。<br>
　　3.会计账簿应根据已经审核过的会计凭证登记。记账时，将记账凭证的编号记入账簿内；记账后，在记账凭证上用“√”符号注明，表示已登记入账。<br>
　　4.各种账簿记录应按月结账，求出本期发生额和余额。<br>
　　三、错误更正<br>
　　账簿记录如发生错误，不能挖补、涂抹、刮擦或用化学药水除迹。应按下列方法更正：<br>
　　手工记账发生文字或数字书写错误，用“划线更正法”更正，并由记账人员在更正处盖章。<br>
　　由于记账凭证科目对应关系填错引起的，应按更正的记账凭证登记账簿。<br>
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　　　　　　　　　　　　　　　　 附件三　　事业单位会计报表<br>
　　一、资产负债表<br>
　　1.资产负债表(格式九)是反映事业单位在某一特定日期财务状况的报表。本表按照“资产+支出＝负债+净资产+收入”的平衡公式设置。左方为资产部类，右方为负债部类，左右两方总计数相等。<br>
　　2.事业单位应先编出本单位的资产负债表，然后与经审核无误的所属下级单位汇总的资产负债表汇总，编成本部门总的资产负债表。<br>
　　格式九<br>
资 产 负 债 表<br>
<br>
编表单位： 年 月 日 单位：元</span></p>

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  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>科目编号</p>
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  <p><span lang=EN-US>&nbsp; 资产部类&nbsp;&nbsp;</span></p>
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  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>年初数</p>
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  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>期末数</p>
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  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>科目编号<span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp; 负债部类&nbsp;&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>年初数</p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>期末数</p>
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  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
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  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;一、资产类&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
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  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
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  <p><span lang=EN-US>&nbsp;</span></p>
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  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>二、负债类<span lang=EN-US>&nbsp;</span></p>
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  <p><span lang=EN-US>&nbsp;</span></p>
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  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
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  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;201</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;借入款项&nbsp;</span></p>
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  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
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  <p>　</p>
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 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>101&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;现 金&nbsp;</span></p>
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  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;202</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应付票据&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=17 style='width:12.75pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>102&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;银行存款&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;203</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应付账款&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
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  <td width=17 style='width:12.75pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>105&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应收票据&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;204</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;预收账款&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=17 style='width:12.75pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>
  </td>
 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>106&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应收账款&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;207</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;其他应付款&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>108&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;预付账款&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;208</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应缴预算款&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>110&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;其他应收款&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;209</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应缴财政专户款&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
 </tr>
 <tr>
  <td width=62 style='width:46.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>115&nbsp;</span></p>
  </td>
  <td width=79 style='width:59.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;材 料&nbsp;</span></p>
  </td>
  <td width=36 style='width:27.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=43 style='width:32.25pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;210</span></p>
  </td>
  <td width=88 style='width:66.0pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;应交税金&nbsp;</span></p>
  </td>
  <td width=42 style='width:31.5pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p><span lang=EN-US>&nbsp;</span></p>
  </td>
  <td width=17 style='width:12.75pt;border:inset black .75pt;padding:.75pt .75pt .75pt .75pt'>
  <p>　</p>