第六章：财务操作手册.docx

1、第六章财务流程 Chapter VI Financial process 1 员工借款 . 2 1 Employees loan. 2 1.1借款人手工填写红色借款单，出纳员将借款录入系统，如下图： . 2 1.1The borrower shall fill in the red borrowing form manually, and the cashier shall enter the borrowed amount into the system as shown in the following figure: . 2 2、 各项费用报销流程 . 7 2.Reimbursement

2、 processes of all expenses. 7 3各个环节形成的总账影响 .10 3Influence of general ledger generated in each link .10 3.1 采购环节形成的总账影响 .10 3.1Influence of general ledger generated in purchasing link.10 3.1.1 当地采购 .10 3.1.1 Local purchase .10 3.1.2 国际采购 .13 3.1.2 International purchase.13 3.3 销售环节的总账影响 .17 3.3Influe

3、nce of general ledger generated in sales link .17 3.3.1 销售订单产生的总账影响 .17 3.3.1Influence of general ledger generated by sales order .17 3.3.2收款员收款后创建存款的总账影响 .18 3.3.2Influence of general ledger of deposits created by cashier after collection .18 3.3.3物流部实施发货产生的总账影响 .18 3.3.3Influence of general ledger

4、 generated by shipment conducted by Logistics Department 18 3.3.4财务做系统中账单产生的总账影响 .18 3.3.4Influence of general ledger generated by bills made by financial personnel in the system 18 3.3.5 核销应收账款的总账影响 .19 3.3.5Influence of general ledger generated by cancelling receivables after verification .19 3.3.

5、6 销售退货的总账影响 .19 3.3.6Influence of general ledger generated by selling return .19 3.3.7 物流部收货的总账影响 .19 3.3.7Influence of general ledger generated upon receiving goods by Logistics Department 19 3.3.8财务部退款产生的总账影响 .20 3.3.8Influence of general ledger generated by refund of Financial Department .20 3.4

6、物流环节的总账影响 .20 3.4Influence of general ledger of logistics link.20 3.4.1 调拨的两种方式 .20 3.4.1 Two allocating ways .20 3.5 售后服务环节的总账影响 .23 3.5Influence of general ledger of after-sales service link .23 1 员工借款 1 Employees loan 1.1 借款人手工填写红色借款单，出纳员将借款录入系统，如下图： 1.1 The borrower shall fill in the red borrowi

7、ng form manually, and the cashier shall enter the borrowed amount into the system as shown in the following figure: 1.2 录入具体信息，如下图： 1.2 Enter into specific information as shown in the following figure: 系统自动生成 Automatic generated by system 选择借款货币 Select loan currency 选择现金科目 Select cash item 选择员工借款人姓名

8、 Select the name of borrower 借款金额 Loan amount 现金不用填写，如是支票填写支票号 For cash, filling in the column is not required; for cheque, cheque number shall be filled in 填写具体内容 Fill in the specific contents 保存后生产的财务影响如下图： Financial influences after saving are shown in the following figure: 摘要内容 Abstract content

9、1.3 员工办完事后填写费用报告，如下图： 1.3 After completing the work, the worker shall fill in the expense report as shown in the following figure: 选择报销员工姓名 Select the name of worker for applying for reimbursement 此处不要去改动 This column shall not be changed 填写报销内容 Fill in reimbursement contents 具体报销金额 Specific reimburs

10、ement amount 产生的财务影响如下图： The generated financial influences are as shown in the following figure: 注意：以上图片中员工借款 K1000，报销了 K800，因此员工要退回 K200，操作如下图： Note: As shown in the above figure, the employee borrowed K1, 000 with the reimbursement of K800, therefore, K200 shall be returned as shown in the follow

11、ing figure: 系统自动生成 Automatic generated by system 收回的现金科目 Collected cash item 输入财务部 Enter Financial Department 选择其他存款 Select Other Deposits 收回金额 Amount returned 填写具体内容 Fill in the specific contents 保存后生产的财务影响如下图： Financial influences after saving are shown in the following figure: 按以上操作就完成了整个员工借款的过程，

12、且总账影响也是正确的。 The whole borrowing process of the employee is completed according to the above operations, and the influence of general ledger is correct. 1.4 如员工无法归还现金，月底时从工资中扣除则处理如下图： 1.4 If the employee fail to return the cash, it shall be deducted from the salary at the end of the month as shown in

13、 the following figure: 选择公司 Select company 会计手工做如下分录 The accountant makes the following entries manually 财务总账如下图： General financial ledger is shown in the following figure: 2、 各项费用报销流程 2. Reimbursement processes of all expenses 2.1 采购部采购售后服务部为客户修理用配件时，走正常的采购流程（此处可参考采购流程），出纳复印手写支票后，要求采购人员在复印件上签字确认取走支

14、票。采购人员完成采购，售后服务部完成验收入库，出纳在采购订单上点账单按钮，完成付款后打印银行凭证将支票复印件作为附件，如下图。 2.1 When Purchase Department and After-sales Department repairing accessories for consumers, the normal purchasing procedures shall be followed (refer to the purchasing procedures). After copying the manual invoice, the cashier shall as

15、k the purchasing personnel to sign on the copy for confirmation of taking away the cheque. After purchasing personnel completing purchase, and After-sales Department completing acceptance and warehousing procedure, the cashier shall click Bill on the purchase order, print bank certificate after paym

16、ent and consider the cheque copy as attachment as shown in the following figure. 然后点付款按钮，如下图： And then, click Payment as shown in the following figure: 勾选已付款的账单 Tick paid bills 完成本次采购付款 Complete the payment for this purchase 2.2 其他采购（指无采购订单）只要是用支票付款的，与 2.1 开支票的步骤相同，如下图： 2.2 For other purchases (refe

17、r to the condition without purchase order) with cheque payment, the procedures are the same as that in 2.1 Issue cheque as shown in the following figure: 总账影响如下图： Influences of general ledger are as shown in the following figure: 2.3 员工费用报销（现金支付部分） 2.3 Employee expense reimbursement (cash payment pa

18、rt) 2.3.1 员工填写费用报告（参照 1.3） 2.3.1 The employees shall fill in expenses report (refer to 1.3) 2.3.2 经会计批准后出纳人员在费用报告上点付款按钮，如下图： 2.3.2 After approved by the accountant, the cashier shall click Payment on the expenses report, as shown in the following figure: 完成核销费用报销。（如员工先借款参照以上员工借款流程）。 Complete the rei

19、mbursement of cancelled expenses after verification. (If the employee borrows first, the above borrowing procedures shall be followed). 3 各个环节形成的总账影响 3 Influence of general ledger generated in each link 3.1 采购环节形成的总账影响 3.1 Influence of general ledger generated in purchasing link 3.1.1 当地采购 3.1.1 Loc

20、al purchase 3.1.1.1 采购订单形成的总账影响 3.1.1.1 Influences of general ledger generated by purchase order 注意此凭证分录虽然生产，但未过账因此未形成真正意义上的财务影响，只是作为过渡 It shall be noted that although the certificate entries have been generated, they are not posted, therefore, there is no true financial influence, which is only for transition