"会计基础工作明细表"


"第 页,共 页"


"附件1: "


"会计基础工作明细表"


"单位名称:"


"序号","检查内容及要求",,"检查结论",,,"备注"


,,,"A,符合规定(√)","B,违反规定"


,,,,"确认违规(√)","违规金额(元)"


"一,","会计机构,会计人员"


"1,","会计机构","有条件的单独设置会计机构. 不具备单独设置会计机构条件的,应在有关机构中配备专职会计人员. 未设置会计机构和配备会计人员的单位,应委托会计师事务所或持有代理记账许可证书的其他代理记账机构进行代理记账."


,,"单独设置会计机构的,应配备会计机构负责人.在有关机构中配备专职会计人员的,应在专职会计人员中指定会计主管人员."


,," 其中:会计机构负责人(会计主管人员)应具备任职资格"


"2,","会计人员","配备会计人员的,会计人员应持《会计从业资格证书》",,,,"不符合规定的_人"


,,"取得《会计从业资格证书》的会计人员应按规定时间和学识完成继续教育",,,,"不符合规定的_人"


,,"单位任用会计人员应当实行回避制度.",,,,"不符合规定的_人"


"3,","会计岗位","会计岗位设置符合会计业务需要"


,,"会计岗位职责职责明确,符合有关要求"


,," 其中:会计,出纳岗位分设"


,," 设置专(兼)职稽核人员"


,,"根据法律和国家有关规定设置总会计师"


"4,","会计工作交接","按规定办理交接手续"


"二,","会计资料"


"1,","会计科目","会计科目的设置及核算符合国家统一会计制度的规定"


"2,","会计凭证"


"(1)","原始凭证","及时取得或填制原始凭证,及时传递原始凭证"


,,"原始凭证种类,样式符合规定"


,," 其中:自制原始凭证设计科学,格式规范,计算清楚,符合有关规定"


,,"填写内容完全,签章齐全"


,,"需要附件的凭证,附件齐全"


,,"凭证错误或遗失,按规定方法处理"


"(2)","记账凭证","格式规范"


,,"内容完整,书写规范,附件齐全,签章齐全,连续编号"


,,"填制发生错误,按正确的方法更正"


,,"按规定装订,装订封面内容填写完全"


"3,","会计账簿"


"(1)","设置会计账簿","按规定设置有关总账,明细账"


,," 其中:无账外设账"


,,"设置现金日记账和银行存款日记账"


,," 其中:现金日记账和银行存款日记账采用订本式账簿"


"(2)","启用会计账簿","封面上填写单位名称,账簿名称,年度"


,,"扉页附启用表,内容完全,签章齐全"

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