中小企业财务管理流程图范本

中小企业财务管理流程图范本

目录

中小企业财务管理流程图范本_________________________________________ 1目录_____________________________________________________________ 1第九章财务管理流程___________________________________________ 3 9-001 预算编制工作流程_____________________________________________ 3 9-002 部门预算审批流程_____________________________________________ 3 9-003 预算执行监控流程_____________________________________________ 4 9-004 预算调整作业流程_____________________________________________ 4 9-005 现金预算管理流程_____________________________________________ 5 9-006 固定资产评估流程_____________________________________________ 5 9-007 现金清查作业流程_____________________________________________ 6 9-008 备用金清查作业流程___________________________________________ 6 9-009 存货盘点流程_________________________________________________ 7 9-010 应收账款管理流程_____________________________________________ 7 9-011 产品成本核算流程_____________________________________________ 8 9-012 产品成本定额流程_____________________________________________ 8 9-013 成本账务处理流程_____________________________________________ 9 9-014 成本费用管理流程_____________________________________________ 9 9-015 成本支出管理流程____________________________________________ 10 9-016 内审计划准备流程____________________________________________ 11

9-017 内部控制测试审核流程________________________________________ 11 9-018 会计科目审计流程_____________________________________________ 12 9-019 内审报告编制流程____________________________________________ 12 9-020 财务审计改善流程____________________________________________ 13 9-021 纳税筹划作业流程____________________________________________ 13 9-022 纳税核算作业流程____________________________________________ 14 9-023 纳税申报作业流程____________________________________________ 14 9-024 补税实施作业流程____________________________________________ 15 9-025 退税申请作业流程____________________________________________ 15 9-026 日记账作业流程______________________________________________ 16 9-027 凭证账作业流程______________________________________________ 16 9-028 总账科目作业流程____________________________________________ 17 9-029 会计科目设置流程____________________________________________ 17 9-030 会计报表编制流程____________________________________________ 18 9-031 借款审批作业流程____________________________________________ 18 9-032 借款抵押作业流程____________________________________________ 19 9-033 资金预算作业流程____________________________________________ 19 9-034 资金调拨作业流程____________________________________________ 20 9-035 账款支付作业流程_____________________________________________ 21 9-036 利润分配计划编制流程________________________________________ 21 9-037 利润分配实施流程_____________________________________________ 22 9-038 股利分配计划流程____________________________________________ 22 9-039 股利分配实施流程____________________________________________ 23