商贸企业财务会计制度.docx

企业中， 为规范企业的财务会计核算等， 根据我国的相关财务会计法的规定， 企业如何 制定财务会计制度呢？以下整理了详细的商贸企业财务会计制度的范本，可供参考。
企业会计工作一定要符合有关的标准规范和法规条例，从加强和整顿会计基础工作的要 求出发，正确使用会计科目、凭证和账簿，实行科目、凭证、账簿和报表的规范化 ;严格进 行凭证的审核， 事先监督和检查原始凭证的合法性和真实性， 并根据经过审核的原始凭证编 制记账凭证;严格记账、对账、结账手续，会计账簿应有规定的格式和内容，按规定记账、 对账和结账，并建立健全的会计档案。
为了规范企业的会计核算， 真实、完整地提供会计信息， 根据《中华人民共和国会计法》 及国家其他有关法律和法规，制定本制度。
第一条

会计核算应以企业发生的各项交易或事项为对象，记录和反映企业本身的各项生产经营 活动。
第二条

会计核算应当以企业持续、正常的生产经营活动为前提。
第三条

会计核算应当划分会计期间，分期结算账目和编制财务会计报告。会计期间分为年度、 半年度、季度和月度，均按公历起讫日期确定。半年度、季度和月度均称为会计中期。
第四条

企业的会计核算以人民币为记账本位币。
第五条

企业的会计记账采用借贷记账法。

第二章资产
第六条

资产， 是指过去的交易、 事项形成并由企业拥有或者控制的资源， 该资源预期会给企业 带来经济利益。
第七条

企业的资产应按流动性分为流动资产、固定资产、无形资产和其他资产。 第八条

流动资产， 是指可以在 1 年或者超过 1 年的一个营业周期内变现或耗用的资产， 主要包 括现金、银行存款、应收及预付款项、待摊费用等。
第九条

企业应当设置现金和银行存款日记账。 按照业务发生顺序逐日逐笔登记。 银行存款应按 银行和存款种类进行明细核算。
第十条

应收及预付款项， 是指企业在日常生产经营过程中发生的各项债权， 包括： 应收款项(包 括应收票据、应收账款、其他应收款)和预付账款等。
第十一条

待摊费用， 是指企业已经支出， 但应当由本期和以后各期分别负担的、 分摊期在 1 年以 内(含 1 年)的各项费用，如低值易耗品摊销等。
待摊费用应按其受益期限在 1 年内分期平均摊销， 计入成本、 费用。 如果某项待摊费用 已经不能使企业受益， 应当将其摊余价值一次全部转入当期成本、 费用， 不得再留待以后期 间摊销。
第三章负债
第十二条

负债， 是指过去的交易、 事项形成的现时义务， 履行该义务预期会导致经济利益流出企 业。
第十三条

企业的负债应按其流动性，分为流动负债和长期负债。
第十四条

流动负债，是指将在 1 年(含 1 年)或者超过 1 年的一个营业周期内偿还的债务，包括短 期借款、应付账款、预收账款、应付工资、应付福利费、应交税金、预提费用等。
第十五条

各项流动负债， 应按实际发生额入账。 短期借款应当按照借款本金， 按照确定的利率按 期计提利息，计入损益。
第四章所有者权益
第十六条

所有者权益， 是指所有者在企业资产中享有的经济利益， 其金额为资产减去负债后的余 额。所有者权益包括实收资本、资本公积、盈余公积和未分配利润等。
第十七条

企业的实收资本是指投资者按照企业章程，或合同、协议的约定，实际投入企业的资本。

第五章收入
第十八条

收入， 是指企业在销售商品、 提供劳务及让渡资产使用权等日常活动中所形成的经济利 益的总流入，包括主营业务收入和其他业务收入。
第六章成本和费用
第十九条

费用，是指企业为销售商品、提供劳务等日常活动所发生的经济利益的流出;成本，是 指企业为生产产品、提供劳务而发生的各种耗费。
企业应当合理划分期间费用和成本的界限。期间费用应当直接计入当期损益;成本应当 计入所生产的产品、提供劳务的成本。
企业应将当期已销产品或已提供劳务的成本转入当期的费用;商品流通企业应将当期已 销商品的进价转入当期的费用。
第二十条

企业在生产经营过程中所耗用的各项材料， 应按实际耗用数量和账面单价计算， 计入成 本、费用。
第二十一条

企业应支付职工的工资，应当根据规定的工资标准，计算职工工资，计入成本、费用。 企业应当根据国家规定，计算提取应付福利费，计入成本、费用。
第二十二条

企业在生产经营过程中所发生的其他各项费用， 应当以实际发生数计入成本、 费用。 凡 应当由本期负担而尚未支出的费用，作为预提费用计入本期成本、费用;凡已支出，应当由 本期和以后各期负担的费用，应当作为待摊费用，分期摊入成本、费用。
第七章利润
第二十三条

利润，是指企业在一定会计期间的经营成果，包括营业利润、利润总额和净利润。

(一)营业利润，是指主营业务收入减去主营业务成本和主营业务税金及附加，加上其他 业务利润，减去营业费用、管理费用和财务费用后的金额。
(二)利润总额，是指营业利润加上投资收益、补贴收入、营业外收入，减去营业外支出 后的金额。
第二十四条

企业对外提供的会计报表应当依次编定页数， 加具封面， 装订成册，加盖公章。封面上 应当注明：企业名称、报表所属年度或者月份、报出日期，会计主管人员签名并盖章。
(三)建立内部会计监督制度和稽核审计制度

为了维护财经纪律， 保护财产安全和保证账目和会计报表的可靠性， 企业应建立内部会 计监督制度，重点是明确各部门的责任和权利，规定相互之间的联系和制约关系;对货币收 支，进、销货业务等重大项目建立控制监督办法， 在会计部门以外，建立内部审计部门或者 配备审计人员，对企业的会计记录、会计报表和会计制度的执行情况进行内部检查和监督， 并对企业经济效益进行审查。
会计稽核是会计机构内部进行的会计检查和审核;内部审计是独立于会计机构以外的专 门机构或人员对企业进行财务审计和管理审计， 两者都是为了维护国家、 企业和投资人的利 益，防弊改错，促进企业经营管理和提高经济效益的。
(四)建立和健全会计电算化

计算机技术是一项高新技术， 它的发展对于提高会计工作效率起着巨大作用。 目前我国 虽有不少企业使用电子计算机进行会计数据处理， 实现了会计电算化， 在会计数据处理、 分 析和管理方面显示出强大的功能，但还不够普遍，有的还处于试用阶段。随着经济的发展， 商业会计工作电算化必将进一步发展。 因此， 大中型商业企业要在实行会计电算化的基础上 进一步健全计算机的维修保养制度，改进程序设计和加强文件管理，并积极培养专职人员， 不断提高计算机技术，努力实行系统化和网络化。
In the enterprise, to standardize enterprise financial accounting, etc., according to the provisions of the relevant financial accounting method in our country, how to develop the financial and accounting systems of enterprises? The following finishing the detailed business model of enterprise financial and accounting system, for reference.
Enterprise accounting work must comply with the relevant standards and regulation, from the demand of strengthening and consolidation of accounting basis work, correct use of accounts, vouchers and books, and implement the standardization of the subjects, vouchers, books and statements; Strict proof of verification, supervise and check the legitimacy and authenticity of the

original documents in advance, compiled according to the examined original vouchers and accounting voucher; Strict bookkeeping and reconciliation, the check -out procedure, accounting books shall be prescribed by the format and content, in accordance with the provisions, bookkeeping and reconciliation and checkout, and establishing and perfecting the accounting files.
In order to regulate the enterprise accounting, provide accounting information true, complete, according to the "accounting law of the People's Republic of China" and other relevant state laws and regulations, this system is formulated.
Article 1 with a

Accounting should be based on various transactions or events occurred as the object, record and reflect the production and business operation activities of enterprise itself.
Article 2:

Accounting records and financial reports shall be prepared by enterprise continuous, normal production and operation activities as the prerequisite.
Article 3 the

Accounting shall be divided into accounting periods, close the accounts and prepare financial and accounting reports. Accounting periods are divided into annual, semiannual, quarterly, and monthly, are determined according to the Gregorian calendar all dates. The middle of semiannual, quarterly, and monthly are called accounting.
Article 4.

The enterprise accounting standard money of charge to an account in RMB.

Article 5.

Enterprise accounting adopt lending attributes.
The second chapter assets

Article 6.

Assets "refers to the formation of past transactions or events and resources owned or controlled by the enterprise, the resource is expected to bring economic benefits to the enterprise.
Article 7.

The assets of the enterprise should according to the liquidity is divided into current assets,

fixed assets, intangible assets and other assets.

Article 8.

Liquid assets, it is to point to in one year or within an operating cycle longer than a year into cash or consumed in assets, including cash, bank deposits, receivables and prepayments, prepaid expenses, etc.
Article 9.

Enterprise shall set up cash and bank deposit journal. Order day by day that weaves according to business happening at registration. Bank deposits should be restated amounts according to the bank and deposit types.
Article 10.

Receivables and prepayments, refers to enterprises in daily production and business operation in the process of its creditor's rights, including: accounts receivable (including notes receivable, accounts receivable, other receivables and advance payment, etc.
Article 11.

Prepaid expenses "refers to the enterprise has been spending, but should be borne by the current and future periods respectively, be amortized within 1 year (including 1 year) expenses incurred, such as amortization low-value goods.
Prepaid expenses should be according to its benefit period in averagely amortized over 1 year, included in the costs and expenses. If a prepaid expenses are not benefit the enterprise, its un-amortized amount shall be transferred to the current costs and expenses in a whole, shall not be amortized during later again.
The third chapter liabilities

Article 12.

Liabilities "refers to the past transactions or events form a present obligation, the duty is expected to lead to economic benefits from the enterprise.
Article 13.

Corporate debt should be according to their liquidity, divided into current liabilities and long-term liabilities.
Article 14.

Current liabilities, it is to point to will be in 1 year (including 1 year) or within an operating

cycle longer than a year to repay debt, including short term loans, payables and advance payments, wages payable, deal with welfare funds, taxes payable, accrued expenses, etc.
Article 15.

All current liabilities shall be according to actual amount. Short-term borrowings shall, in accordance with the loan principal, determine the timely provision of the interest rate, included in the profits and losses.
The fourth chapter the owner's equity

Article 16.

Owners' equity refers to the economic interests of the owners in the enterprise assets, the amount is the balance of assets after deducting liabilities. Owner's equity include paid -in capital, capital reserve, surplus reserve and undistributed profit, etc.
Article 17.

Enterprise's paid-in capital refers to the investors in accordance with the articles of association, or the stipulations of the contract, agreement, investment capital of the enterprise.
The fifth chapter income

Article 18.

Income, refers to the enterprises in selling goods, providing labor services, and assign the right to use assets formed by everyday activities such as the gross inflow of economic benefits, including the main business income and other business income.
The sixth chapter costs and fees

Article 19.

Fees "refers to the enterprise for selling goods, providing labor services, such as an outflow of economic benefits arising out of the daily activities; Costs "refers to the enterprises for the production of products, provide labor services of all kinds of cost.
Enterprises shall rationally divided during the boundaries of expenses and costs. During the expenses shall be directly included in the current profits and losses; Costs shall be included in the cost of products, provide labor services.
Enterprise current has pin should be transferred to the current of products or already provide labor services cost cost; Commodity circulation enterprises should be transferred to the current the current pin commodity purchase price.

Article 20.

Enterprises in the process of production and operation cost of various materials, should according to the actual consumption quantity and carrying unit price calculation, included in the costs and expenses.
Article 21.

Enterprise shall pay the worker's salary, shall, according to the provisions of the wage, calculating the worker wages, included in the costs and expenses. Enterprise shall, according to the provisions of the state, computing extract deal with welfare funds, included in the costs and expenses.
Article 22.

What happened in the process of production and operation of other fees, shall be based on actual number included in the costs and expenses. Who had not been the expenses shall be borne by the current, as the accrued expenses accounted into current costs and expenses; Who have already spending, shall be borne by the current and future periods of costs, shall be used as prepaid expenses, by the costs and expenses.
The seventh chapter profits

Article 23.

Profits, it is to point to the operating results of an enterprise in a certain accounting period, including operating profit, total profit and net profit.
(a) operating profit, it is to point to advocate business wu income minus the main business
cost and advocate business wu taxes and add, and other business profits, after deducting operating expenses, management fees and finance charges.
(2) the total profit, it is to point to operating profit plus investment income, income from subsidies, non-operating income, the amount after deducting non-operating expenses.
Article 24.

Classification of enterprise accounting statements shall be provided by foreign order pages, attached with the cover, a binder, build official seal. You should indicate on the cover: enterprise name, report their annual or monthly, report date, signature and seal of accounting supervisor.
(3) establishing internal accounting supervision system and the system of audit audit

In order to maintain the financial discipline, protect the property security and guarantee the reliability of the accounting and accounting statements, the enterprise shall establish a system of

internal accounting supervision, with a focus on the clear rights and responsibilities of each department regulations, mutual connection and restriction relationship between; On monetary payments, and into, business sales and other major projects to establish control supervision methods, in addition to the accounting department, set up internal audit department or with the auditor, to enterprise's accounting records, accounting statements and accounting system implementation for internal inspection and supervision, and the enterprise economic benefit audit.
Accounting audit is accounting in -house inspection and audit; Internal audit is independent of the accounting body outside of the specialized agencies or personnel of enterprise financial audit and management audit, both of them in order to safeguard the interests of the state, enterprises and investors, prevent disadvantages correction, and improve the economic benefit of enterprise management.
(4) establish and improve the accounting computerization

Computer technology is a high and new technology, its development to improve the efficiency of accounting work plays a huge role. Although at present our country has a lot of businesses use electronic computer accounting data processing, the computerized accounting, the accounting data processing, analysis and management shows powerful features, but not common, there are still in trial stage. With the development of economy, business accounting computerization will develop further. As a result, large and mediumsized commercial enterprises should be on the basis of implementing accounting computerization to further improve the system of computer maintenance, improvement program design and strengthen the file management, and actively cultivate professionals, constantly improve the computer technology, efforts to implement a systematic and network.