房地产开发有限公司财务工作流程目录出纳工作流程.....................................................................................................................2一、日常工作.....................................................................................................................2（一）日常收款业务..................................................................................................21、收取房款.........................................................................................................22、收取工程保证金、押金、员工还款等.........................................................3（二）日常付款业务..................................................................................................41、支付土地款.....................................................................................................42、支付规费.........................................................................................................63、支付工程款.....................................................................................................64、偿还项目贷款.................................................................................................65、支付员工借款.................................................................................................76、支付费用报销款.............................................................................................77、支付客户退房款.............................................................................................78、支付员工工资.................................................................................................89、退还投标保证金.............................................................................................810、退面积差价...................................................................................................811、支付财务费用...............................................................................................9（三）登记手工现金日记账、银行存款日记账......................................................9（四）盘点现金..........................................................................................................9（五）开具销售不动产统一发票............................................................................10二、报告类资料编制.......................................................................................................10（一）资金日报........................................................................................................10（二）现金流快报....................................................................................................10（三）内部利息报告................................................................................................111、年度内部利息...............................................................................................112、项目总体内部利息.......................................................................................11三、银行业务...................................................................................................................121、购买支票.......................................................................................................122、开具支票（包括开具现金支票、转账支票）.............................................
