第六章：财务操作手册

第六章财务流程Chapter VI Financial process1 员工借款 .21 Employees loan.21.1借款人手工填写红色借款单，出纳员将借款录入系统，如下图： 21.1The borrower shall fill in the red borrowing form manually, and the cashier shall enter the borrowed amount into the system as shown in the following figure:22、 各项费用报销流程 .72.Reimbursement processes of all expenses .73各个环节形成的总账影响 .103Influence of general ledger generated in each link103.1 采购环节形成的总账影响 .103.1Influence of general ledger generated in purchasing link 103.1.1 当地采购 .103.1.1 Local purchase .103.1.2 国际采购 133.1.2 International purchase 133.3 销售环节的总账影响 173.3Influence of general ledger generated in sales link 173.3.1 销售订单产生的总账影响 173.3.1Influence of general ledger generated by sales order 173.3.2收款员收款后创建存款的总账影响 .173.3.2Influence of general ledger of deposits created by cashier after collection.173.3.3物流部实施发货产生的总账影响 .183.3.3Influence of general ledger generated by shipment conducted by Logistics Department 183.3.4财务做系统中账单产生的总账影响 .183.3.4Influence of general ledger generated by bills made by financial personnel in the system 183.3.5核销应收账款的总账影响 183.3.5Influence of general ledger generated by cancelling receivables after verification.183.3.6 销售退货的总账影响 193.3.6Influence of general ledger generated by selling return 193.3.7 物流部收货的总账影响 193.3.7Influence of general ledger generated upon receiving goods by Logistics Department 193.3.8财务部退款产生的总账影响 .193.3.8Influence of general ledger generated by refund of Financial Department .193.4 物流环节的总账影响 203.4Influence of general ledger of logistics link.203.4.1 调拨的两种方式 203.4.1 Two allocating ways203.5 售后服务环节的总账影响 223.5Influence of general ledger of after-sales service link221 员工借款1 Employees loan1.1 借款人手工填写红色借款单，出纳员将借款录入系统，如下图：1.1 The borrower shall fill in the red borrowing form manually, and the cashier shall enter the borrowed amount into the system as shown in the following figure:1.2 录入具体信息，如下图：1.2 Enter into specific information as shown in the following figure: 系统自动生成 Automatic generated by system 选择借款货币 Select loan currency 选择现金科目 Select cash item 选择员工借款人姓名 Select the name of borrower 借款金额 Loan amount 现金不用填写，如是支票填写支票号 For cash, filling in the column is not required; for cheque, cheque number shall be filled in 填写具体内容 Fill in the specific contents 保存后生产的财务影响如下图：Financial influences after saving are shown in the following figure: 摘要内容 Abstract content 1.3 员工办完事后填写费用报告，如下图：1.3 After completing the work, the worker shall fill in the expense report as shown in the following figure: 选择报销员工姓名 Select the name of worker for applying for reimbursement 此处不要去改动 This column shall not be changed填写报销内容 Fill in reimbursement contents 具体报销金额 Specific reimbursement amount 产生的财务影响如下图：The generated financial influences are as shown in the following figure: 注意：以上图片中员工借款 K1000，报销了 K800，因此员工要退回 K200，操作如下图：Note: As shown in the above figure, the employee borrowed K1, 000 with the reimbursement of K800, therefore, K200 shall be returned as shown in the following figure: 系统自动生成 Automatic generated by system 收回的现金科目 Collected cash item 输入财务部 Enter Financial Department 选择其他存款 Select Other Deposits 收回金额 Amount returned 填写具体内容 Fill in the specific contents 保存后生产的财务影响如下图：Financial influences after saving are shown in the following figure: 按以上操作就完成了整个员工借款的过程，且总账影响也是正确的。The whole borrowing process of the employee is completed according to the above operations, and the influence of general ledger is correct. 1.4 如员工无法归还现金，月底时从工资中扣除则处理如下图：1.4 If the employee fail to return the cash, it shall be deducted from the salary at the end of the month as shown in the following figure: 选择公司 Select company 会计手工做如下分录 The accountant makes the following entries manually 财务总账如下图：General financial ledger is shown in the following figure: 2、 各项费用报销流程2. Reimbursement processes of all expenses2.1 采购部采购售后服务部为客户修理用配件时，走正常的采购流程（此处可参考采购流程） ，出纳复印手写支票后，要求采购人员在复印件上签字确认取走支票。采购人员完成采购，售后服务部完成验收入库，出纳在采购订单上点账单按钮，完成付款后打印银行凭证将支票复印件作为附件，如下图。2.1 When Purchase Department and After-sales Department repairing accessories for consumers, the normal purchasing procedures shall be followed (refer to the purchasing procedures). After copying the manual invoice, the cashier shall ask the purchasing personnel to sign on the copy for confirmation of taking away the cheque. After purchasing personnel completing purchase, and After-sales Department completing acceptance and warehousing procedure, the cashier shall click Bill on the purchase order, print bank certificate after payment and consider the cheque copy as attachment as shown in the following figure. 然后点付款按钮，如下图：And then, click Payment as shown in the following figure: 勾选已付款的账单 Tick paid bills 完成本次采购付款Complete the payment for this purchase2.2 其他采购（指无采购订单）只要是用支票付款的，与 2.1 开支票的步骤相同，如下图：2.2 For other purchases (refer to the condition without purchase order) with cheque payment, the procedures are the same as that in 2.1 Issue cheque as shown in the following figure: 总账影响如下图：Influences of general ledger are as shown in the following figure: 2.3 员工费用报销（现金支付部分）2.3 Employee expense reimbursement (cash payment part)2.3.1 员工填写费用报告（参照 1.3）2.3.1 The employees shall fill in expenses report (refer to 1.3) 2.3.2 经会计批准后出纳人员在费用报告上点付款按钮，如下图：2.3.2 After approved by the accountant, the cashier shall click Payment on the expenses report, as shown in the following figure:完成核销费用报销。 （如员工先借款参照以上员工借款流程） 。Complete the reimbursement of cancelled expenses after verification. (If the employee borrows first, the above borrowing procedures shall be followed).3 各个环节形成的总账影响3 Influence of general ledger generated in each link3.1 采购环节形成的总账影响3.1 Influence of general ledger generated in purchasing link3.1.1 当地采购3.1.1 Local purchase3.1.1.1 采购订单形成的总账影响3.1.1.1 Influences of general ledger generated by purchase order 注意此凭证分录虽然生产，但未过账因此未形成真正意义上的财务影响，只是作为过渡It shall be noted that although the certificate entries have been generated, they are not posted, therefore, there is no true financial influence, which is only for transition 3.1.1.2 收货后形成的总账影响3.1.1.2 The general ledger influence generated after acceptance 注意此凭证是过账的 It shall be noted that the certificate has been posted 3.1.1.3 系统开票（账单）后的总账影响3.1.1.3 The general ledger influence after system billing (bill)3.1.1.4 付款后形成的总账影响3.1.1.4 The general ledger influence generated after payment 3.1.1.5 如退货，退货批准后的总账影响3.1.1.5 For return, general ledger influence after approving return 未过账，只是过渡分录 For not posting, it is only a transitional entry 3.1.1.6 物流部实施退货后的总账影响3.1.1.6 The general ledger influence after implementing return by the Logistics Department3.1.1.7 用贷记方式收款3.1.1.7 Collection by credit3.1.1.8 如已付款财务要手工做凭证，分录如下：3.1.1.8 For the paid amount, the accountant shall make voucher manually, with the entry as shown in the following figure: 借：银行存款或现金 K232Debtor: Bank deposit/cash K232贷：应付账款 K232Credit: Accounts payable K2323.1.2 国际采购3.1.2 International purchase3.1.2.1 直接向公司外供应商订货3.1.2.1 Order goods directly from suppliers other than the company 3.1.2.1.1 采购订单形成的总账影响3.1.2.1.1 Influence of general ledger generated by purchase order 3.1.2.1.2 采购收货后的总账影响3.1.2.1.2 The general ledger influence after receiving purchased goods 3.1.2.1.3 财务开出账单后的总账影响3.1.2.1.3 The general ledger influence after the accountant issues the bill 3.1.2.1.4 财务付款后的总账影响3.1.2.1.4 The general ledger influence after the accountant pays the amount 这时需财务人员在日记账中手工录入如下凭证：Under this condition, the accountant shall manually record the following vouchers in daily book: 账单付款后系统凭证如下：The system vouchers are as following after paying the bill: 借：应付账款 -HongXing USD146,400.00Debtor: Accounts payable -HongXing USD146,400.00贷：银行存款 USD146,400.00Credit: Bank deposit USD146,400.003.1.2.2 公司间采购的财务影响3.1.2.2 The financial influence for purchasing between companies 3.1.2.2.1 海外公司下采购订单一直到上海下采购订单给厂家的整个过程中的，采购与销售订单本身没有总账影响，但从上海收货后的货品收据开始就会产生总账影响，货品收据总账影响如下图：3.1.2.2.1 In the whole process of placing purchase order of foreign company to placing purchase order of Shanghai Company, the purchase order and sales order have no general ledger influence; however, general ledger influence will be generated from the goods receipt for receiving goods in Shanghai, the general ledger influence of goods receipt is as following: 3.1.2.2.2 上海会计在系统中开具发票后形成的总账影响3.1.2.2.2 The general ledger influence generated after accountant in Shanghai issues invoice in the system 3.1.2.2.3 上海付款后的总账影响3.1.2.2.3 The general ledger influence after the Shanghai Company pays the amount 3.1.2.2.4 上海公司发货给海外公司时的总账影响3.1.2.2.4 The general ledger influence when the Shanghai Company delivers goods to foreign companies 3.1.2.2.5 上海会计系统上开发票给 Glovia Town 的总账影响The general ledger influence generated by the accountant in Shanghai issuing invoice to Glovia Town 3.1.2.2.6 GloviaTown 公司的采购人员标记已发运并生成货品实施单后无总账影响，因为Glovia Town 公司并不实际收货与发货，它只是设了虚拟仓库，只是转买转卖的作用。3.1.2.2.6 There is no general ledger influence when the purchasing personnel of GloviaTown marks shipped and performs the implementation sheet of goods, on account of that Glovia Town sets virtual warehouse rather than receiving and delivering goods actually, which plays the function of subpurchase and resell. 3.1.2.2.7 GloviaTown 财务人员系统开票后的总账影响3.1.2.2.7 The general ledger influence after the financial personnel of GloviaTown issuing bill in the system 3.1.2.2.8 Glovia Town 的财务人员开票时的总账影响3.1.2.2.8 The general ledger influence when the financial personnel of Glovia Town issues bill 借：主营业务成本-公司间 Debtor: Costs of main businessesamong companies贷：应付账款-上海德元 Credit: Account payable- CAMCO3.1.2.2.9 海外公司收货时的操作参见第六章国际采购3.1.2.2.9 Operating procedures of foreign company upon receiving goods see Chapter VIInternational Purchase 3.3 销售环节的总账影响3.3 Influence of general ledger generated in sales link3.3.1 销售订单产生的总账影响3.3.1 Influence of general ledger generated by sales order订单为产生总账影响，只是过渡 The order is only for transition without any general ledger influence 3.3.2 收款员收款后创建存款的总账影响3.3.2 Influence of general ledger of deposits created by cashier after collection总出纳将未存款存入银行时存款单的总账影响The general ledger influence of deposit form when the general cashier deposits the un-deposited funds into the bank 3.3.3 物流部实施发货产生的总账影响3.3.3 Influence of general ledger generated by shipment conducted by Logistics Department3.3.4 财务做系统中账单产生的总账影响3.3.4 Influence of general ledger generated by bills made by financial personnel in the system3.3.5 核销应收账款的总账影响3.3.5 Influence of general ledger generated by cancelling receivables after verification3.3.6 销售退货的总账影响3.3.6 Influence of general ledger generated by selling return未产生总账影响 There is no general ledger influence 3.3.7 物流部收货的总账影响3.3.7 Influence of general ledger generated upon receiving goods by Logistics Department3.3.8 财务部退款产生的总账影响3.3.8 Influence of general ledger generated by refund of Financial Department3.4 物流环节的总账影响3.4 Influence of general ledger of logistics link3.4.1 调拨的两种方式3.4.1 Two allocating ways物流部在采购与销售时产生的影响这里不再重复讲，调拨产生的总账影响，调拨有两种方式，一种用转移库存单，另一种输入转账订单：The influences generated by Logistics Department in the process of purchasing and sales will not be re-discussed here. For the general ledger influence of allocation, there are two allocation ways, one is transferring inventory list and the other is filling in transfer order: 3.4.1.1 转移库存单的总账影响3.4.1.1 The general ledger influence of transferring inventory list 如：将 Lusaka 库的货品调入代销商 BS 库（将 Lusaka 库货品调入车间、残次品库，对总账没有影响但系统依然会生成凭证，注意地点上会有不同如 BS、Aftersales Warehouse，箱与箱之间的调拨没有总账影响）For example: Allocate the goods in Lusaka warehouse to the BS warehouse of commission merchant (There is no general ledger influence for allocating the goods in Lusaka warehouse into the workshop and defective goods warehouse, however, the system will still generate voucher. It shall be noted that there is difference in locations, such as BS and Aftersales Warehouse. And there is no general ledger influence for allocation between boxes)3.4.1.2 输入转账订单并核准后的总账影响（使用于 Lusaka 总部调货去分公司）3.4.1.2 The influence of general ledger after filling in transfer order and confirmation (used for allocating goods from Lusaka Headquarters to branch) 分公司收货后的总账影响The general ledger influence after branch receiving goods 由上面的凭证可见，调拨时要非常注意输入库存成本，有时由于四舍五入会形成几分钱的差异，财务人员要核查这些差异并做红字凭证冲回，如下：As shown in the above voucher, pay great attention to filling in inventory cost. Sometimes, difference of several cents will generate due to rounding off, therefore, the financial personnel shall check these differences and make deficit voucher for writing back, as following: 借：在途物资 K-0.02Debtor: Materials in transit K-0.02贷：主营业务收入 K-0.02Credit: Main business income K-0.023.4.1.3 库存调整产生的总账影响3.4.1.3 The general ledger influence generated by inventory adjustment 3.4.1.3.1 BS 寄售在我司的产品，估计单位成本输入零，因此没有总账影响；3.4.1.3.1 There is no general ledger influence for consignment goods of BS in our Company for estimated unit cost of zero; 3.4.1.3.2 盘盈的总账影响如下图：3.4.1.3.2 The general ledger influence of inventory profit are as shown in the following figure: 3.4.1.3.3 盘亏的总账影响如下图：3.4.1.3.3 The general ledger influence of inventory loss are as shown in the following figure: 3.4.1.3.4 验收入库时发现主机有损伤应相应降低其成本，差额部分会向厂家索赔或无法索赔计入损失：可以向厂家索赔的总账影响如下（6000Expenses 是系统默认的科目，这里就当折扣使用）：3.4.1.3.4 During acceptance and warehousing, if the main engines are found for damage, the costs shall be reduced correspondingly. For the balance, we will ask the manufacturer for compensation, or be involved into loss for unable for compensation: The general ledger influences that can be claimed for compensation are as following (6000Expenses is the default item in the system, which shall be used as discount):无法索赔的总账影响与上面基本一致只是将 6000Expenses 改为营业外支出。The general ledger influences that cannot be claimed for compensation are basically same with above with the only difference that 6000Expenses shall be changed into non-business expenditure. 3.4.1.3.4 售后服务部将保修期内的配件调整掉，总账影响如下：3.4.1.3.4 The After-sales Department s