合生国际酒店集团财务系统管理办法（推荐PDF81）

无忧商务免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。合生国际酒店管理（集团）有限公司财务系统管理办法二零零四年四月无忧商务免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。合生国际酒店管理（集团）有限公司1目录总则············································（1）第一章财务管理制度································（1）第一节财务计划管理·········································（1）第二节会计核算原则·········································（2）第三节资金管理规定··········································（3）第四节付款审批管理··········································（4）第五节外汇管理规定··········································（6）第六节台账的管理···········································（7）第七节成本费用的管理········································（7）第八节会计凭证及帐薄的管理··································（8）第九节会计报表··············································（9）第十节会计监督·············································（10）第二章财产管理制度··································（11）总则···············································（11）第一节财产的划分···········································（12）第二节财务管理组织和人员职责······························（13）第三节财产的请购、审批、验收、入库规定·····················（14）第四节固定资产、低值易耗品及易耗物品的管理··················（16）第五节物料用品、专用基金材料的管理··························（18）第六节废旧物资管理·········································（18）第七节棉织品的使用、保管和洗涤规定·························（19）第八节损坏、遗失公物的赔偿规定·····························（19）第九节会计科目·············································（20）第三章餐饮成本控制制度······························（22）第四章酒店采购实施细则······························（24）总则···············································（24）第一节采购申请·············································（24）第二节采购项目的择商、确认和报价····························（25）无忧商务免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。合生国际酒店管理（集团）有限公司2第三节基准单价············································（26）第四节审批程序·············································（27）第五节购买·················································（27）第六节进口货物报关与报验·································（28）第七节货物运输·············································（28）第八节货物验收·············································（29）第九节结算工作·············································（29）第十节特殊采购项目········································（30）第十一节采购业务管理·········································（30）第十二节奖惩规定············································（31）第五章电脑房工作制度································（31）第六章资金管理实施细则······························（33）总则··············································（33）第一节资金计划管理·········································（33）年度资金计划·········································（33）月度资金计划·········································（33）第二节付款审批管理·········································（34）合同付款审批········································（34）非合同付款审批·······································（37）资金管理规定········································（40）第三节资金调拨············································（41）第四节资金的支付···········································（42）现金付款的规定·······································（42）资金支付的反馈·······································（42）第五节监控体系············································（42）第六节奖惩规定············································（43）第七章会计核算管理实施细则·························（45）总则···············································（45）第一节一般原则·············································（46）第二节会计机构的设置·······································（47）无忧商务免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。合生国际酒店管理（集团）有限公司3第三节会计核算基本规范·····································（47）第四节流动资产的核算·······································（51）第五节固定资产的核算·······································（56）第六节无形资产和其它资产的核算·····························（58）第七节所有者权益···········································（59）第八节流动负债及长期负债的核算·····························（61）第九节成本和费用的核算·····································（63）第十节营业收入利润的利润分配的核算·························（64）第十一节会计科目的使用规范··································（66）第十二节会计报表·············································（67）第十三节税收管理规定·········································（68）税务管理············································（68）其他税收事项处理····································（69）财政、税务登记及年审··································（69）发票管理·············································（71）税务检查·············································（71）责任及其他···········································（71）第十四节发票管理规定·········································（72）发票的开具··········································（73）第十五节奖惩规定·············································（75）第八章附则·····················