怎么才能將憑據裝訂得美麗些?
How can the credential binding more beautiful?
會計檔案的裝訂首要包括會計憑據、會計帳簿、會計報表及別的文字資料的裝訂。濟南代理記賬公司
Bind the primary accounting files include accounting credentials, account books, accounting statements and other written materials binding. Jinan bookkeeping agency company
1.會計憑據的裝訂。一般每月裝訂一次,裝訂好的憑據按年分月妥善保管歸檔。
1. The binding of accounting credentials. General binding once a month, binding good credentials on the monthly properly keep archive on a yearly basis.
會計憑據裝訂前的預備作業:
The preparation before accounting credential binding assignment:
①分類拾掇,按次序擺放,檢查日數、編號是不是徹底;
(1) classification, forgot, put in order, check number, serial number is thoroughly;
②按憑據匯總日期歸集(如按上、中、下旬匯總歸集)判定裝訂成冊的本數;
(2) by credentials to collect date collection (e.g., by the late summary, which collects the) for determining a binder book;
③去掉憑據內的金屬物(如訂書釘、大頭針、回形針),對大的張頁或附件要折疊成同記帳憑據巨細,且要避開裝訂線,以便翻閱堅持數字完好;
(3) remove the credentials in the metal, such as staples, pins, paper clips, for large pages or attachment to fold into accounting credentials with intrusive, and to avoid binding line, so that through adhere to the digital sound;
④拾掇檢查憑據次序號,如有顛倒要重新擺放,發現缺號要查明要素。再檢查附件有否漏缺,領料單、入庫單、薪酬、獎金發放單是不是隨附徹底;
(4), forgot to check the credentials time serial number, such as have upside down to be repositioned, found that the lack of number to find out the factors. Check the attachment for lack of leakage, requisition, GRN, salary and bonus list is attached thoroughly;
⑤記帳憑據上有關人員(如財務主管、復核、記帳、制單等)的印章是不是徹底。
(5) on the credentials relevant personnel (such as director of finance, audit and accounting, documents making, etc.) of the seal is complete.
會計憑據裝訂時的請求:
Accounting credential binding request:
①用“三針引線法”裝訂,裝訂憑據應運用棉線,在左上角部位打上三個針眼,實行三眼一線打結,結扣應是活的,并放在憑據封皮的里邊,裝訂時盡可能削減所占部位,使記帳憑據及其附件堅持盡可能大的顯出頭,以便于過后查閱;
(1) with the "three needle method" lead binding, binding credentials should use cotton, in the upper left corner position on three needle, a third eye line knot, knot buttons should be alive, and credentials to cover on the inside, binding parts cut accounts for as much as possible when, make accounting credential accessories adhere to as large as possible show head, so that after the inspection;
②憑據外面要加封面,封面紙用尚好的牛皮紙印制,封面規格略大于所附記帳憑據;
(2) the credentials to add cover outside, cover paper with tolerable kraft paper, printing, cover sizes accounted for slightly bigger than the attached credentials;
③裝訂憑據厚度普通1.5厘米,方可確保裝訂健壯,美觀大方。
(3) binding credentials ordinary 1.5 cm thick, can ensure that binding, the beauty is generous.
會計憑據裝訂后的留心事項:
Pay attention to matters of accounting credentials after binding:
①每本封面上填寫好憑據品種、起止號碼、憑據張數、會計主管人員和裝訂人員簽章;
On the cover (1) each fill out good credentials varieties, start-stop Numbers, credentials, accounting supervisor and binding signature;
②在封面上編好卷號,按編號次序入柜,并要在顯露處標明憑據品種編號,以便于調閱。
(2) in the cover of this good volume number, according to the sequence number into the ark, and to show clearly the credential kind number, in order to read.
2.會計帳簿的裝訂。各種會計帳簿年度結帳后,除跨年運用的帳簿外,別的帳簿應按時拾掇立卷。基本請求是:
2. The accounting books of the binding. After year closing, all kinds of accounting books in addition to the New Year's use of books, else picks up establish account books shall be on time. Basic request is:
(1)帳簿裝訂前,首要按帳簿啟用表的運用頁數核對各個帳戶是不是相符,帳頁數是不是徹底,序號擺放是不是接連;然后按會計帳簿封面、帳簿啟用表、帳戶目錄、該帳簿按頁數次序擺放的帳頁、會計帳簿裝訂封底的次序裝訂。
(1) the book binding before, first according to the use of books enable table pages to check each account is consistent, account pages are complete, the serial number is put in succession; Then according to the accounting books, account books, account directory enabled table cover, the books according to the number of pages order put the tents of the order of the back cover page, accounting books binding binding.
(2)活頁帳簿裝訂請求。
(2) the loose-leaf book binding request.
榜首,保留已運用過的帳頁,將帳頁數填寫徹底,去掉空白頁和撤掉帳夾,用質好的牛皮紙做封面、封底,裝訂成冊。
Top, reservation has used the account page, will account page to fill out completely, remove the blank page and remove account holder, with good quality paper and cover, back cover, a binder.
第二,多欄式活頁帳、三欄式活頁帳、數量金額式活頁帳等不得混裝,應按同類 業務、同類帳頁裝訂在一同。
Second, multi-column loose account type, quantity, amount, three column type sheet account sheet account shall not be mixed, should be the same kind of business, similar account pages bound together.
第三,在本帳的封面上填寫好帳目的品種,編好卷號,會計主管人員和裝訂人(經辦人)簽章。
Third, on the cover of this account to fill in the varieties of accounts, make good volume number, accounting supervisor and binding (agent) shall be signed.
(3)帳簿裝訂后的別的請求。
(3) the book binding after another request.
榜首,會計帳簿應健壯、平坦,不得有折角、缺角,錯頁、掉頁、加空白紙的景象。
Top, accounting books shall be robust and flat, can not have Angle, Angle, page fault, off the page, add blank paper.
第二,會計帳簿的封口要嚴密,封口處要加蓋有關印章。
Second, the accounting books of the sealing is tight, pincer-like device to be affixed with the seal.
第三,封面應徹底、平坦,并注明所屬年度及帳簿稱謂、編號,編號為一年一編,編號次序為總帳、現金日記帳、銀行存(借)款日記帳、分戶明細帳。濟南代理記賬公司
Third, cover should be thoroughly, flat, annual and account name, number, and contain the Numbers for a year, serial number sequence for general ledger, cash journal and bank deposit (borrow) journal, ledger of separate account. Jinan bookkeeping agency company
第四,會計帳簿按保管期限分別編制卷號,如現金日記帳全年按次序編制卷號;總帳、各類明細帳、輔佐帳全年按次序編制卷號。
Fourth, accounting books according to the duration, volume number, such as cash journal compilation volume number in order for the whole year; General ledger, all kinds of separate, for the year in order to compile the volume number.
3.會計報表的裝訂。
3. The accounting statements of binding.
會計報表編制結束及時抄送后,留存的報表按月裝訂成冊謹防扔掉。小公司可按季裝訂成冊。
After the end of the accounting statement compiling timely cc, remaining in the report on a monthly basis a binder of throw it away. Small companies can bind up according to the season.
首要,會計報表裝訂前要按編報目錄核對是不是徹底,拾掇報表頁數,上邊和左面對齊壓平,防止折角,如有損壞部位修補后,完好無缺地裝訂;
First, before the accounting statement of binding, must check whether complete, in compiling catalog and months report pages, and above the left alignment planish, prevent Angle, if there is damage after repair, intact binding;
第二,會計報表裝訂次序為:會計報表封面、會計報表編制闡明、各種會計報表按會計報表的編號次序擺放、會計報表的封底;
Second, accounting statements binding order is: the accounting statements cover, clarify, all kinds of accounting statement compiling accounting statements according to the accounting statements put the number of the order, back cover of accounting statements;
第三,按保管期限編制卷號。
Third, according to the duration volume number.
會計憑據裝訂前怎樣排序、粘貼和折疊。
How accounting credentials before binding sorting, paste and folding.
憑據記帳后,應及時裝訂。裝訂的規模:初始憑據、記帳憑據、門類匯總表、銀行對帳單等等。門類匯總表的作業草稿也可以裝訂在內,作為門類匯總表的附件。運用計算機的公司,還應將轉帳憑據清單等裝訂在內。
Credentials after accounting, should be timely binding. Binding: the size of the initial credentials, billing credentials, category summary table, bank statements, etc. Kinds of summary table of draft assignments can also be binding, as a summary of the attachment. Use computer companies, but also should transfer list of credentials, such as binding.
裝訂前首要應將憑據進行收拾。會計憑據的收拾作業,首要是對憑據停止排序、粘貼和折疊。
Binding credentials should be first pick up before. Accounting credential tidy up homework, first is the credentials to stop sorting, paste and folding.
對于紙張面積大于記帳憑據的初始憑據,可按記帳憑據的面積尺度,先自右向后,再自下向后兩次折疊。留心應把憑據的左上角或左旁邊面讓出來,以便裝訂后,還可以打開查閱。
For paper area accounted for more than the credentials of the initial credentials, according to the area of the entry credentials, first from the right back, since the two fold back again. Attention should be put the credentials of the upper left corner or left flank face to let out, so that the binding after, can also open the inspection.
對于紙張面積過小的初始憑據,一般不能直接裝訂,可先按一定次序和品種擺放,再粘在一張同記賬憑據巨細相同的白紙上,粘貼時以膠水為宜。小票應分張擺放,同類同金額的單據盡量粘在一同,一同,在一旁注明張數和估計金額。如果是板狀票證(如火車票),可以將票面票底悄悄扯開,厚紙板棄之不用。
Initial credentials for paper area is too small, generally not directly binding, can according to certain order and variety is put first, and then stick with the credentials of charge to an account in a basis on the same paper, paste with glue advisable. Receipts should be placed, similar with the value of documents try to stick together, together, by indicating the number of sheets and estimated amount. If the slab is negotiable instruments, such as train tickets), face the bottom of the ticket can be pulled away quietly, abandoned in the cardboard.
對于紙張面積略小于記帳憑據的初始憑據,可以用回形針或大頭針別在記帳憑據后邊,待裝訂憑據時,抽去回形針或大頭針。
For paper area accounted for slightly less than the credentials of the initial credentials, can use a paper clip or pin don't behind the entry credentials, to bind the credentials, smoke to pin or pin.
有的初始憑據不只面積大,并且數量多,可以單獨裝訂,如薪酬單,耗料單。但在記帳憑據上應注明保管地址。
Some initial credentials are not only the area is large, and the quantity, can separate binding, such as pay, order material consumption. But in accounting credentials should indicate the address.
初始憑據附在記帳憑據后的次序應與記帳憑據所記載的內容次序分歧,不應按初始憑據的面積巨細來排序。通過收拾后的會計憑據,為匯總裝訂打好了基礎。
After the initial credentials are attached to the accounting credential order should be with the content of accounting credentials written order differences, should not be sorted according to the area of the initial credentials intrusive. Through the pack after accounting credential, binding laid the foundation for summary.
一切匯總裝訂好會計憑據都要加具封面。會計憑據裝訂前,要先規劃和挑選會計憑據的封面。封面使用較為堅固、耐磨、韌性較強的牛皮紙等。
All summary bind accounting credential should be attached with the cover. Accounting credentials before binding, to plan and the cover of the selected accounting credentials. Cover the use of relatively strong, wear-resisting and strong toughness, kraft paper, etc.