运作手册财务部财务部程序与制度财务制度总则........................................................001资金的筹集管理......................................................002固定资产管理办法....................................................003无形资产、长期资产管理..............................................004流动资产管理办法....................................................006成本管理方法........................................................007营业收入、利润及其分配办法..........................................008总帐管理制度及程序..................................................009应收帐款管理制度及程序..............................................010应付款管理制度及程序................................................011财务计划与程序......................................................012资金管理规定........................................................013会计凭证及帐簿的管理................................................014营业用品的管理及核算规定............................................015帐簿设置程序........................................................016原始凭证审核程序....................................................017预算编制程序........................................................018客户信用分析程序....................................................019报表编制前准备程序..................................................020会计报表编制程序....................................................021财务分析要点及程序..................................................022会计档案管理程序....................................................023办理会计交接程序....................................................024现金报销程序........................................................025采购方式...........................................................026定货程序...........................................................027月结帐方式.........................................................028现金采购程序.......................................................029支票结算程序.......................................................030采购单的完成程序...................................................031市场调查程序.......................................................032供应商的管理程序和制度.............................................033紧急采购程序………………………………………………………………………….034仓库的收、发及盘存程序..............................................035仓库紧急领用程序....................................................036收货................................................................037食品及饮料存货----定价，标志与与贮藏................................038食品及饮料存货—永续记录............................................039发货、申请领货管理..................................................040标准存货............................................................041食品及饮料存货—实地盘存程序........................................042食品及饮料存货—餐饮盘存的会计计期间................................043其他存货—废品或不再使用的项目......................................044食品成本控制程序....................................................045食品标准成本计算程序................................................046食品标准成本核算程序................................................047餐饮招待费用程序............................
