财务手册二零零七年十二月目录目录................................................................................................................................................2总则..................................................................................................................................................51目标..........................................................................................................................52适用范围..................................................................................................................53原则..........................................................................................................................54手册框架特征...........................................................................................................55手册的制度管理.......................................................................................................66发布与实施..............................................................................................................6会计核算篇......................................................................................................................................7制度一、会计核算基础制度...................................................................................................7一、会计核算的组织结构...............................................................................................7二、岗位职责..................................................................................................................7二、人员要求及培训计划.....................................................................................15四、财务核算的辅助系统.............................................................................................18用友、物料系统、分销系统。.....................................................................................18制度二、会计核算政策.........................................................................................................18第一章总则............................................................................................................18第二章资产的核算.....................................................................................................19第三章负债及股东权益的核算.................................................................................28第四章收入、成本、费用及利润、利润分配的核算.............................................29第五章外币业务的核算.............................................................................................33制度三、会计科目及其使用制度.........................................................................................34一、会计科目使用管理.................................................................................................34二、会计科目名称及编号.............................................................................................35三、会计科目使用说明.................................................................................................38制度四：账务管理制度.........................................................................................................92制度五：财务报告管理制度.................................................................................................97一...
