Briefly describe the basic processing flow of report preparation in manual mode.

Briefly describe the basic processing flow of report preparation in manual mode 1, and adopt computerized accounting method. The main differences between process method and manual method are as follows:

Computerized accounting is the use of financial management software to complete accounting and report preparation. It greatly improves the accounting efficiency and reduces the workload of labor services.

Now accounting is gradually computerized, but some enterprises still keep accounts by hand.

The real computerized accounting is that 80% of financial work is done in financial software.

Compared with manual bookkeeping, it is faster, more accurate and more beautiful, mainly with high efficiency.

Nowadays, UFIDA and Golden Disc are generally used.

2. After computerized accounting, due to the change of accounting information processing mode, the traditional internal control mode is facing challenges.

(A) changes in the form of internal control. Some internal control measures under manual operation are unnecessary after computerization. Such as the preparation of account summary table, voucher summary table, trial balance table, general ledger and subsidiary ledger check; Some content control measures under the original manual operation were transferred to the computer after computerization, such as voucher lending balance check and balance check. It can be seen that many content control methods of computerized accounting are mainly realized by accounting software except people. Therefore, the internal control of computer system has changed from single manual control under artificial conditions to manual control and program control. Because the internal control in computerized system is characterized by the combination of manual control and program control, many applications in computerized system contain internal control functions. The effectiveness of these programming content controls depends on the application. For example, if the program fails or doesn't work, the failure control will not be found for a long time because of the dependence of people and the repetitiveness of program movement, thus making the system "more prone to errors or irregularities in specific aspects".

(2) Changes in storage media. In the manual accounting environment, the economic business of an enterprise is recorded on paper, which is divided into original vouchers, accounting vouchers, accounting books and accounting statements according to different processes of accounting data processing. The written information on paper forms the original accounting voucher that accountants are familiar with. If the information of these paper originals is modified, it is easy to identify the clues and traces of modification, which is also a basic feature of traditional paper originals. However, under the computerized system, the original paper accounting data is directly recorded on the disk or CD-ROM, which is invisible to the naked eye and easy to be deleted or tampered with. Because electronic data can be illegally modified technically without leaving traces, it is difficult to distinguish which is the "original" of business records. In addition, electromagnetic media is easy to be damaged, so accounting information is also in danger of being lost or destroyed. Therefore, how to make the data on magnetic media safe and reliable in the computer and prevent the data from being illegally modified is a very important problem.

(3) Changes in the scope of content control. Traditional content control is mainly aimed at transaction processing. The introduction of computer technology has added new contents and new control means to accounting work. Due to the complexity of the establishment and implementation of the system, the scope of internal control has also expanded accordingly, including controls that traditional manual systems do not have, such as network system security control, system authority control, program modification control, and post responsibility system for on-board accounting information security protection, computer virus prevention, computer operation management, system administrators and system maintenance personnel.

(4) Change of transaction authorization. Authorization approval control is a common basic internal control. In the manual accounting system, every link of an economic business must be signed by some people with corresponding authority, which naturally forms a layer-by-layer audit and strict audit and review mechanism. In the computerized accounting information system, most of the processing is done by computers, and the control of auditing and rechecking is weakened or even disappeared. New problems brought by financial networking. In recent years, with the development of computer technology and network communication technology, networked accounting information systems have become more and more popular. The extensive application of the network has largely made up for the shortcomings of a single computerized accounting system, making the internal control of computerized accounting systems more perfect, but it has also brought new problems. At present, the network functions of financial software mainly include: remote reimbursement, remote report, remote audit, online payment, online account reminder, online tax declaration, online purchase, online sales, online banking and so on. To realize these functions, there must be corresponding control, which increases the difficulty of security control of accounting system.

Briefly describe the basic process of report preparation? Basic steps of compiling accounting statements

(1) Verify assets.

Verifying assets is an important basic work for enterprises before preparing financial statements, which has a large workload. Mainly includes:

① Counting cash and notes receivable.

② Check bank deposits and prepare bank statements. ③ Check the accounts receivable with the buyer. ④ Check the advance payment with the supplier.

⑤ Check other receivables with other debtors. ⑥ Check all stocks.

⑦ Check the distribution of various investment recovery profits. (8) Check the fixed assets of projects under construction.

In the preparation of financial statements, in the process of verifying the above assets, if it is found that it is inconsistent with the book records, it should first be transferred to the subject of "loss and overflow of pending property" to find out the reasons and report the handling situation as required. (2) Clean up debts.

The debts formed by enterprises and foreign units in various economic exchanges should also be carefully cleaned up and dealt with in a timely manner. Timely repay the debts that have expired, safeguard the reputation of the enterprise, especially not default on taxes; Attention should be paid to whether there are abnormal funds in other payables. (3) Check the cost.

Before preparing financial statements, we should carefully review the cost carry-over of various production and sales projects. Check whether there are costs such as less turnover, more turnover, missed turnover, wrong turnover, etc., which directly affect the real situation of enterprise profits and losses, resulting in a series of consequences such as overpaying taxes and dividing profits, resulting in the loss of enterprise assets.

(4) Internal account reconciliation. Internal account reconciliation (transfer) is a very detailed preparation before preparing financial statements. The main points are as follows:

① provision for bad debts. The provision for bad debts in this period shall be accrued in accordance with the prescribed proportion and adjusted in time. ② Amortize prepaid expenses. All expenses that should be amortized in this period should be amortized in this period. ③ Depreciation of fixed assets.

④ Amortize various intangible assets and deferred assets.

(5) Enterprises that implement work efficiency linkage shall accrue "wages payable to employees" as required. ⑥ Resell the approved "loss and surplus of pending property". The financial department should put forward opinions in time and report to the relevant leaders for approval, and can't keep accounts for a long time.

⑦ Accrual of interest and expenses according to accrual principle and relevant regulations.

(8) Enterprises with foreign currency business should also calculate and summarize profits and losses and adjust relevant foreign currency accounts.

(5) Trial balance. After completing the above preparations, a trial balance should be made to check whether there are any errors in accounting treatment.

(6) checkout. The closing work after trial balance mainly includes the following items: ① Transfer all profit and loss accounts to "current year's profit" accounts.

(2) The "profit of this year" account transfers the after-tax net profit or loss of this year to the "profit distribution" account. (3) after the profit distribution, the preparation of financial statements year-end final accounts report.

[Multiple-choice questions] Regarding the process of report preparation in manual mode, the correct statement is that () this question should be A, B, C and D.

I remember that I did this question on the website of Kaoya. The report preparation process in manual mode is: directly fill in related reports according to the accounting data of related subjects, then fill in related reports according to the accounting data of related subjects, calculate accounting reports, and prepare summary (consolidated) accounting reports.

Briefly describe the basic processing flow of credit card business acceptance 1. Customers voluntarily fill in the application form, or our bank mobilizes customers to fill it through various marketing means to obtain the application materials of customers.

2. The credit department reviews the application materials, scores each item according to certain standards, and determines whether to issue cards according to the total score, as well as the category and credit limit of issuing cards.

3. For the approved application materials, cardholder information, account information, card information, etc. Set up in SEMA system, batch process every night, generate business card printing files, and unify business card printing.

4. The successful card will be mailed to the cardholder, and the cardholder will activate it on the telephone bank in the specified way. The activated card will generate a password letter file that night and print the password letter and mail it to the cardholder the next day.

5. After receiving the password letter, the cardholder can inquire and withdraw cash at ATM. Before receiving the password letter, he can only make a purchase without a password.

Introduction to Work-related Injury Treatment Process 1, Work-related Injury Identification

2. During the rehabilitation period, disability appraisal will be put forward after the injury is stable.

3. After the appraisal, if there is a grade, directly ask the unit for work-related injury treatment.

In the report processing system, what is the basic point of report preparation? First of all, according to the business characteristics of the enterprise, set up the corresponding accounting subjects.

Secondly, register the accounting voucher according to the original voucher.

Third, set up a T-type account according to accounting vouchers, and prepare a summary of subjects according to the T-type account.

Fourth, according to accounting vouchers, register five accounts of the enterprise: cash account book, general ledger, three-column account, multi-column account and deposit journal.

Finally, prepare balance sheet, cash flow statement, income statement, etc.

Briefly describe the basic steps of cost planning. The steps of cost planning are as follows:

1. Collecting and collating data

2. Forecast and analyze the implementation of the previous cost plan.

3. Calculate the cost reduction index.

4. Formal preparation of enterprise cost plan

Cost planning is to specify in advance the production cost of products and the cost level of various products during the enterprise planning period in monetary form. The content of cost plan includes the following five aspects: product unit cost plan, commodity product cost plan, manufacturing cost plan, period cost budget and main measures to reduce costs. When preparing the cost plan, in addition to the above five cost plans, it is also necessary to make necessary written explanations on the cost plan.

Enterprises should follow the following principles when making cost plans:

1. The preparation of the cost plan should be based on the advanced and reasonable technical and economic quota and guaranteed by specific measures.

2. The preparation of cost plan should strictly abide by the scope of cost expenditure, and pay attention to the consistency of cost plan and cost accounting.

3. The preparation of the cost plan must be closely linked with other related plans, and promote each other to ensure the realization of the business objectives of the enterprise.

4. The preparation of cost plan should be based on the principle of unified leadership and hierarchical management, and absorb the plan executors as much as possible.

The design of the basic procedures for the preparation of financial statements First, the corresponding accounting subjects are set according to the business characteristics of enterprises.

Secondly, register the accounting voucher according to the original voucher.

Third, set up a T-type account according to accounting vouchers, and prepare a summary of subjects according to the T-type account.

Fourth, according to accounting vouchers, register five accounts of the enterprise: cash account book, general ledger, three-column account, multi-column account and deposit journal.

Finally, prepare balance sheet, cash flow statement, income statement, etc.

That's what the teacher said during the lecture, and we followed this procedure during our internship. I don't know if it will be useful to you. ...

Briefly describe the process of dealing with electrostatic problems and see what your application is. First, find the parts with serious problems, determine the problems caused by static electricity, determine the magnitude of electrostatic voltage, judge the level of electrostatic hazard, and then find the appropriate products. In addition to static electricity, static eliminators are generally used in petrochemical industry. You can give us a detailed description. We provide a solution, Beijing Ailida, which specializes in importing electrostatic eliminators.

What is the basic procedure for preparing financial statements? The method is as follows:

1, digital true financial statement

All information in the financial report must be true and reliable, and truthfully reflect the financial status, operating results and cash flow of the enterprise. This is the basic requirement for the quality of accounting information.

2. Is the content complete?

Financial statements should reflect the whole picture of economic activities of enterprises, fully reflect the financial status and operating results of enterprises, so as to meet the needs of all parties for accounting information. All financial statements required by the state must be prepared and submitted by all enterprises, and there are no omissions or omissions. All information required by the state to be made public must be made public.

3, the calculation is accurate

Daily accounting and preparation of financial statements involve a large number of digital calculations, and only accurate calculations can ensure the authenticity and reliability of figures. This requires that the preparation of financial statements must be based on checked account books and other relevant information, and no estimated or calculated information should be used, and no fraud, digital games or false reports should be concealed in any way.

4. Timely submission

Timeliness is an important feature of information. Only when the information in financial statements is transmitted to the information users in time can it provide the basis for the users' decision-making. Otherwise, even the true, reliable and complete financial report will greatly reduce the use value of accounting information to report users because it is not prepared and submitted in time.

Step 5 complete the procedure

The financial statements provided by enterprises shall be stamped, bound and stamped with official seals. The cover of financial statements shall indicate: enterprise name, enterprise unified program code, organizational form, address, year and month of the statement, and publication date, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of accounting institutions (accounting personnel); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.

Because the direct basis for preparing financial statements is accounting books, and all the data of financial statements come from accounting books, in order to ensure the correctness of financial statements, reconciliation and closing must be done well before preparing financial statements to ensure the truthfulness and accuracy of financial statements.