(I) Transmission and review of original accounting vouchers
1. The economic business recorded in the original voucher should be normal, the judgment should be correct, and the date, quantity and unit price of the business involved should meet the requirements, etc .;
2. The contents of the economic business reflected in the original voucher shall comply with the relevant national policies, laws, regulations, systems, plans, budgets and contracts, etc., shall comply with the procedures for examination and approval authority, and shall conform to the principles of economy;
3. The procedures for reviewing the original voucher shall be complete, the items to be filled in shall be completed, the relevant personnel shall be signed, and the principal personnel shall be approved, etc .;
4. The summary and figures of the original voucher shall be filled in clearly and correctly, and there shall be no errors in the calculation of the quantity, unit price, and amount, and the upper and lower case amounts shall match;
5. The original voucher found to be untrue and illegal during the review has the right to refuse to accept it and report to the person in charge of the enterprise; the original voucher with inaccurate and incomplete records shall be corrected.
(II) Filling and auditing of accounting vouchers
1. When filling accounting vouchers, the accounting vouchers should be serially numbered.
2. The bookkeeping voucher can be filled out based on each original voucher or can be filled out based on several similar original vouchers.
3. Correctly compile accounting entries and guarantee the balance of borrowing and borrowing. According to the provisions of the unified national accounting system and economic business content, the correct use of accounting subjects and the preparation of accounting entries. The amount of the debit and credit of the bookkeeping vouchers must be equal. .
4. The summary should be consistent with the content of the original voucher, which can accurately reflect the main content of the economic business, and the expression should be short and refined;
Set up accounting books in accordance with the provisions of the State's unified accounting system and the needs of accounting business. The accounting books include: general ledger, detailed ledger, journal, and other auxiliary ledger.
(IV) Preparation of accounting statements (balance sheet, income statement)
(V) Tax declaration from 1-15th of each month (national tax, local tax)