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怎么才能将凭据装订得美丽些?

2016-08-17

  怎么才能将凭据装订得美丽些?

  How can the credential binding more beautiful?

  会计档案的装订首要包括会计凭据、会计帐簿、会计报表及别的文字资料的装订。济南代理记账公司

  Bind the primary accounting files include accounting credentials, account books, accounting statements and other written materials binding. Jinan bookkeeping agency company

  1.会计凭据的装订。一般每月装订一次,装订好的凭据按年分月妥善保管归档。

  1. The binding of accounting credentials. General binding once a month, binding good credentials on the monthly properly keep archive on a yearly basis.

  会计凭据装订前的预备作业:

  The preparation before accounting credential binding assignment:

  ①分类拾掇,按次序摆放,检查日数、编号是不是彻底;

  (1) classification, forgot, put in order, check number, serial number is thoroughly;

  ②按凭据汇总日期归集(如按上、中、下旬汇总归集)判定装订成册的本数;

  (2) by credentials to collect date collection (e.g., by the late summary, which collects the) for determining a binder book;

  ③去掉凭据内的金属物(如订书钉、大头针、回形针),对大的张页或附件要折叠成同记帐凭据巨细,且要避开装订线,以便翻阅坚持数字完好;

  (3) remove the credentials in the metal, such as staples, pins, paper clips, for large pages or attachment to fold into accounting credentials with intrusive, and to avoid binding line, so that through adhere to the digital sound;

  ④拾掇检查凭据次序号,如有颠倒要重新摆放,发现缺号要查明要素。再检查附件有否漏缺,领料单、入库单、薪酬、奖金发放单是不是随附彻底;

  (4), forgot to check the credentials time serial number, such as have upside down to be repositioned, found that the lack of number to find out the factors. Check the attachment for lack of leakage, requisition, GRN, salary and bonus list is attached thoroughly;

  ⑤记帐凭据上有关人员(如财务主管、复核、记帐、制单等)的印章是不是彻底。

  (5) on the credentials relevant personnel (such as director of finance, audit and accounting, documents making, etc.) of the seal is complete.

  会计凭据装订时的请求:

  Accounting credential binding request:

  ①用“三针引线法”装订,装订凭据应运用棉线,在左上角部位打上三个针眼,实行三眼一线打结,结扣应是活的,并放在凭据封皮的里边,装订时尽可能削减所占部位,使记帐凭据及其附件坚持尽可能大的显出头,以便于过后查阅;

  (1) with the "three needle method" lead binding, binding credentials should use cotton, in the upper left corner position on three needle, a third eye line knot, knot buttons should be alive, and credentials to cover on the inside, binding parts cut accounts for as much as possible when, make accounting credential accessories adhere to as large as possible show head, so that after the inspection;

  ②凭据外面要加封面,封面纸用尚好的牛皮纸印制,封面规格略大于所附记帐凭据;

  (2) the credentials to add cover outside, cover paper with tolerable kraft paper, printing, cover sizes accounted for slightly bigger than the attached credentials;

  ③装订凭据厚度普通1.5厘米,方可确保装订健壮,美观大方。

  (3) binding credentials ordinary 1.5 cm thick, can ensure that binding, the beauty is generous.

  会计凭据装订后的留心事项:

  Pay attention to matters of accounting credentials after binding:

  ①每本封面上填写好凭据品种、起止号码、凭据张数、会计主管人员和装订人员签章;

  On the cover (1) each fill out good credentials varieties, start-stop Numbers, credentials, accounting supervisor and binding signature;

  ②在封面上编好卷号,按编号次序入柜,并要在显露处标明凭据品种编号,以便于调阅。

  (2) in the cover of this good volume number, according to the sequence number into the ark, and to show clearly the credential kind number, in order to read.

  2.会计帐簿的装订。各种会计帐簿年度结帐后,除跨年运用的帐簿外,别的帐簿应按时拾掇立卷。基本请求是:

  2. The accounting books of the binding. After year closing, all kinds of accounting books in addition to the New Year's use of books, else picks up establish account books shall be on time. Basic request is:

  (1)帐簿装订前,首要按帐簿启用表的运用页数核对各个帐户是不是相符,帐页数是不是彻底,序号摆放是不是接连;然后按会计帐簿封面、帐簿启用表、帐户目录、该帐簿按页数次序摆放的帐页、会计帐簿装订封底的次序装订。

  (1) the book binding before, first according to the use of books enable table pages to check each account is consistent, account pages are complete, the serial number is put in succession; Then according to the accounting books, account books, account directory enabled table cover, the books according to the number of pages order put the tents of the order of the back cover page, accounting books binding binding.

  (2)活页帐簿装订请求。

  (2) the loose-leaf book binding request.

  榜首,保留已运用过的帐页,将帐页数填写彻底,去掉空白页和撤掉帐夹,用质好的牛皮纸做封面、封底,装订成册。

  Top, reservation has used the account page, will account page to fill out completely, remove the blank page and remove account holder, with good quality paper and cover, back cover, a binder.

  第二,多栏式活页帐、三栏式活页帐、数量金额式活页帐等不得混装,应按同类 业务、同类帐页装订在一同。

  Second, multi-column loose account type, quantity, amount, three column type sheet account sheet account shall not be mixed, should be the same kind of business, similar account pages bound together.

  第三,在本帐的封面上填写好帐目的品种,编好卷号,会计主管人员和装订人(经办人)签章。

  Third, on the cover of this account to fill in the varieties of accounts, make good volume number, accounting supervisor and binding (agent) shall be signed.

  (3)帐簿装订后的别的请求。

  (3) the book binding after another request.

  榜首,会计帐簿应健壮、平坦,不得有折角、缺角,错页、掉页、加空白纸的景象。

  Top, accounting books shall be robust and flat, can not have Angle, Angle, page fault, off the page, add blank paper.

  第二,会计帐簿的封口要严密,封口处要加盖有关印章。

  Second, the accounting books of the sealing is tight, pincer-like device to be affixed with the seal.

  第三,封面应彻底、平坦,并注明所属年度及帐簿称谓、编号,编号为一年一编,编号次序为总帐、现金日记帐、银行存(借)款日记帐、分户明细帐。济南代理记账公司

  Third, cover should be thoroughly, flat, annual and account name, number, and contain the Numbers for a year, serial number sequence for general ledger, cash journal and bank deposit (borrow) journal, ledger of separate account. Jinan bookkeeping agency company

  第四,会计帐簿按保管期限分别编制卷号,如现金日记帐全年按次序编制卷号;总帐、各类明细帐、辅佐帐全年按次序编制卷号。

  Fourth, accounting books according to the duration, volume number, such as cash journal compilation volume number in order for the whole year; General ledger, all kinds of separate, for the year in order to compile the volume number.

  3.会计报表的装订。

  3. The accounting statements of binding.

  会计报表编制结束及时抄送后,留存的报表按月装订成册谨防扔掉。小公司可按季装订成册。

  After the end of the accounting statement compiling timely cc, remaining in the report on a monthly basis a binder of throw it away. Small companies can bind up according to the season.

  首要,会计报表装订前要按编报目录核对是不是彻底,拾掇报表页数,上边和左面对齐压平,防止折角,如有损坏部位修补后,完好无缺地装订;

  First, before the accounting statement of binding, must check whether complete, in compiling catalog and months report pages, and above the left alignment planish, prevent Angle, if there is damage after repair, intact binding;

  第二,会计报表装订次序为:会计报表封面、会计报表编制阐明、各种会计报表按会计报表的编号次序摆放、会计报表的封底;

  Second, accounting statements binding order is: the accounting statements cover, clarify, all kinds of accounting statement compiling accounting statements according to the accounting statements put the number of the order, back cover of accounting statements;

  第三,按保管期限编制卷号。

  Third, according to the duration volume number.

  会计凭据装订前怎样排序、粘贴和折叠。

  How accounting credentials before binding sorting, paste and folding.

  凭据记帐后,应及时装订。装订的规模:初始凭据、记帐凭据、门类汇总表、银行对帐单等等。门类汇总表的作业草稿也可以装订在内,作为门类汇总表的附件。运用计算机的公司,还应将转帐凭据清单等装订在内。

  Credentials after accounting, should be timely binding. Binding: the size of the initial credentials, billing credentials, category summary table, bank statements, etc. Kinds of summary table of draft assignments can also be binding, as a summary of the attachment. Use computer companies, but also should transfer list of credentials, such as binding.

  装订前首要应将凭据进行收拾。会计凭据的收拾作业,首要是对凭据停止排序、粘贴和折叠。

  Binding credentials should be first pick up before. Accounting credential tidy up homework, first is the credentials to stop sorting, paste and folding.

  对于纸张面积大于记帐凭据的初始凭据,可按记帐凭据的面积尺度,先自右向后,再自下向后两次折叠。留心应把凭据的左上角或左旁边面让出来,以便装订后,还可以打开查阅。

  For paper area accounted for more than the credentials of the initial credentials, according to the area of the entry credentials, first from the right back, since the two fold back again. Attention should be put the credentials of the upper left corner or left flank face to let out, so that the binding after, can also open the inspection.

  对于纸张面积过小的初始凭据,一般不能直接装订,可先按一定次序和品种摆放,再粘在一张同记账凭据巨细相同的白纸上,粘贴时以胶水为宜。小票应分张摆放,同类同金额的单据尽量粘在一同,一同,在一旁注明张数和估计金额。如果是板状票证(如火车票),可以将票面票底悄悄扯开,厚纸板弃之不用。

  Initial credentials for paper area is too small, generally not directly binding, can according to certain order and variety is put first, and then stick with the credentials of charge to an account in a basis on the same paper, paste with glue advisable. Receipts should be placed, similar with the value of documents try to stick together, together, by indicating the number of sheets and estimated amount. If the slab is negotiable instruments, such as train tickets), face the bottom of the ticket can be pulled away quietly, abandoned in the cardboard.

  对于纸张面积略小于记帐凭据的初始凭据,可以用回形针或大头针别在记帐凭据后边,待装订凭据时,抽去回形针或大头针。

  For paper area accounted for slightly less than the credentials of the initial credentials, can use a paper clip or pin don't behind the entry credentials, to bind the credentials, smoke to pin or pin.

  有的初始凭据不只面积大,并且数量多,可以单独装订,如薪酬单,耗料单。但在记帐凭据上应注明保管地址。

  Some initial credentials are not only the area is large, and the quantity, can separate binding, such as pay, order material consumption. But in accounting credentials should indicate the address.

  初始凭据附在记帐凭据后的次序应与记帐凭据所记载的内容次序分歧,不应按初始凭据的面积巨细来排序。通过收拾后的会计凭据,为汇总装订打好了基础。

  After the initial credentials are attached to the accounting credential order should be with the content of accounting credentials written order differences, should not be sorted according to the area of the initial credentials intrusive. Through the pack after accounting credential, binding laid the foundation for summary.

  一切汇总装订好会计凭据都要加具封面。会计凭据装订前,要先规划和挑选会计凭据的封面。封面使用较为坚固、耐磨、韧性较强的牛皮纸等。

  All summary bind accounting credential should be attached with the cover. Accounting credentials before binding, to plan and the cover of the selected accounting credentials. Cover the use of relatively strong, wear-resisting and strong toughness, kraft paper, etc.

  济南代理记账公司:http://www.jnqqjz.com/