財(cái)務(wù)報(bào)表,認(rèn)知

任務(wù)一

財(cái)務(wù)報(bào)表的認(rèn)知項(xiàng)目四期末業(yè)務(wù)核算——會(huì)計(jì)報(bào)表編制2019.9濟(jì)源職業(yè)技術(shù)學(xué)院經(jīng)濟(jì)管理系邱三平會(huì)計(jì)工作流程：編制財(cái)務(wù)報(bào)表的要求：必須在日常核算的基礎(chǔ)上，定期地對(duì)賬簿等核算資料進(jìn)行歸類、加工、匯總，編制財(cái)務(wù)報(bào)表填制和審核憑證設(shè)置和登記賬簿編制財(cái)務(wù)報(bào)表學(xué)習(xí)準(zhǔn)備財(cái)務(wù)報(bào)表的概念與分類財(cái)務(wù)報(bào)表編制的基本要求財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作財(cái)務(wù)報(bào)表的認(rèn)知財(cái)務(wù)報(bào)表的概念與分類財(cái)務(wù)報(bào)表的概念財(cái)務(wù)報(bào)表是對(duì)企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的結(jié)構(gòu)性表述。四表一注利潤(rùn)表資產(chǎn)負(fù)債表四表一注現(xiàn)金流量表所有者權(quán)益變動(dòng)表會(huì)計(jì)報(bào)表附注財(cái)務(wù)報(bào)表的分類按編報(bào)期間不同中期財(cái)務(wù)報(bào)表年度財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表的分類中期財(cái)務(wù)報(bào)表是以短于一個(gè)完整會(huì)計(jì)年度的報(bào)告期間為基礎(chǔ)編制的財(cái)務(wù)報(bào)表。零壹零貳叁肆伍陸柒捌玖零壹拾拾壹拾貳公歷年度季報(bào)季報(bào)季報(bào)季報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)月報(bào)半年報(bào)半年報(bào)財(cái)務(wù)報(bào)表的分類按編報(bào)期間不同中期財(cái)務(wù)報(bào)表月報(bào)季報(bào)半年報(bào)年度財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表的分類中期財(cái)務(wù)報(bào)表資產(chǎn)負(fù)債表利潤(rùn)表現(xiàn)金流量表所有者權(quán)益變動(dòng)表附注完整可簡(jiǎn)略財(cái)務(wù)報(bào)表的分類年度財(cái)務(wù)報(bào)表是以一個(gè)完整會(huì)計(jì)年度的報(bào)告期間為基礎(chǔ)編制的財(cái)務(wù)報(bào)表。零壹零貳叁肆伍陸柒捌玖零壹拾拾壹拾貳公歷年度財(cái)務(wù)報(bào)表的分類按編報(bào)主體不同個(gè)別財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表的分類個(gè)別財(cái)務(wù)報(bào)表是由企業(yè)在自身會(huì)計(jì)核算基礎(chǔ)上對(duì)賬簿記錄進(jìn)行加工而編制的財(cái)務(wù)報(bào)表，它主要用于反映企業(yè)自身的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量情況。財(cái)務(wù)報(bào)表的分類合并財(cái)務(wù)報(bào)表是以母公司和子公司組成的企業(yè)集團(tuán)為會(huì)計(jì)主體，根據(jù)母公司和所屬子公司的財(cái)務(wù)報(bào)表，由母公司編制的綜合反映企業(yè)集團(tuán)財(cái)務(wù)狀況、經(jīng)營(yíng)成果及現(xiàn)金流量的財(cái)務(wù)報(bào)告。。財(cái)務(wù)報(bào)表編制的基本要求以持續(xù)經(jīng)營(yíng)為基礎(chǔ)編制企業(yè)應(yīng)當(dāng)以持續(xù)經(jīng)營(yíng)為基礎(chǔ)，根據(jù)實(shí)際發(fā)生的交易和事項(xiàng)，按照《企業(yè)會(huì)計(jì)準(zhǔn)則--基本準(zhǔn)則》和其他各項(xiàng)會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行確認(rèn)和計(jì)量，在此基礎(chǔ)上編制財(cái)務(wù)報(bào)表。采用正確的會(huì)計(jì)基礎(chǔ)除現(xiàn)金流量表按照收付實(shí)現(xiàn)制原則編制外，企業(yè)應(yīng)當(dāng)按照權(quán)責(zé)發(fā)生制原則編制其他財(cái)務(wù)報(bào)表?，F(xiàn)金流量表所有者權(quán)益變動(dòng)表利潤(rùn)表資產(chǎn)負(fù)債表收付實(shí)現(xiàn)制權(quán)責(zé)發(fā)生制至少按年編制財(cái)務(wù)報(bào)表企業(yè)至少應(yīng)當(dāng)按年編制財(cái)務(wù)報(bào)表。年度財(cái)務(wù)報(bào)表涵蓋的期間短于一年的，應(yīng)當(dāng)披露年度財(cái)務(wù)報(bào)表的涵蓋期間、短于一年的原因以及報(bào)表數(shù)據(jù)不具可比性的事實(shí)。零壹零貳叁肆伍陸柒捌玖零壹拾拾壹拾貳公歷年度項(xiàng)目列報(bào)遵守重要性原則重要性，是指在合理預(yù)期下，財(cái)務(wù)報(bào)表某項(xiàng)目的省略或錯(cuò)報(bào)會(huì)影響使用者據(jù)此做出經(jīng)濟(jì)決策的，該項(xiàng)目具有重要性。保持各個(gè)會(huì)計(jì)期間財(cái)務(wù)報(bào)表項(xiàng)目列報(bào)的一致性財(cái)務(wù)報(bào)表項(xiàng)目的列報(bào)應(yīng)當(dāng)在各個(gè)會(huì)計(jì)期間保持一致，除會(huì)計(jì)準(zhǔn)則要求改變財(cái)務(wù)報(bào)表項(xiàng)目的列報(bào)或企業(yè)經(jīng)營(yíng)業(yè)務(wù)的性質(zhì)發(fā)生重大變化后，變更財(cái)務(wù)報(bào)表項(xiàng)目的列報(bào)能夠提供更可靠、更相關(guān)的會(huì)計(jì)信息外，不得隨意變更。各項(xiàng)目之間的金額不得相互抵銷財(cái)務(wù)報(bào)表中的資產(chǎn)項(xiàng)目和負(fù)債項(xiàng)目的金額、收入項(xiàng)目和費(fèi)用項(xiàng)目的金額、直接計(jì)入當(dāng)期利潤(rùn)的利得項(xiàng)目和損失項(xiàng)目的金額不得相互抵銷，但其他會(huì)計(jì)準(zhǔn)則另有規(guī)定的除外。至少應(yīng)當(dāng)提供所有列報(bào)項(xiàng)目上一個(gè)可比會(huì)計(jì)期間的比較數(shù)據(jù)當(dāng)期財(cái)務(wù)報(bào)表的列報(bào)，至少應(yīng)當(dāng)提供所有列報(bào)項(xiàng)目上一個(gè)可比會(huì)計(jì)期間的比較數(shù)據(jù)，以及與理解當(dāng)期財(cái)務(wù)報(bào)表相關(guān)的說(shuō)明，但其他會(huì)計(jì)準(zhǔn)則另有規(guī)定的除外。本期上期上期本期應(yīng)當(dāng)在財(cái)務(wù)報(bào)表的顯著位置披露編報(bào)企業(yè)的名稱等重要信息財(cái)務(wù)報(bào)表是合并財(cái)務(wù)報(bào)表的，應(yīng)當(dāng)予以標(biāo)明財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作1、嚴(yán)格審核會(huì)計(jì)賬簿的記錄和有關(guān)資料；財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作2、進(jìn)行全面財(cái)產(chǎn)清查、核實(shí)債務(wù)，并按規(guī)定程序報(bào)批，進(jìn)行相應(yīng)的會(huì)計(jì)處理；20160101承前頁(yè)4000000109提取現(xiàn)金發(fā)放工資16400000銀付001160000000118交回預(yù)借差旅費(fèi)余額350元435000現(xiàn)收001350000122收到包裝物押金835000現(xiàn)收0024000000113發(fā)放職工工資400000現(xiàn)付001160000000128職工借款735000現(xiàn)付0011000000131本月合計(jì)7350001643500016100000財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作3、按規(guī)定的結(jié)賬日進(jìn)行結(jié)賬，結(jié)出有關(guān)會(huì)計(jì)賬簿的余額和發(fā)生額，并核對(duì)各會(huì)計(jì)賬簿之間的余額；財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作4、檢查