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<strong>會(huì)計(jì)分類</strong> </p> <p> <strong>按工作范圍分類</strong> </p> <p> 按工作范圍分為:公共會(huì)計(jì)、私用會(huì)計(jì) </p> <p> 會(huì)計(jì)的對象是指會(huì)計(jì)所核算和監(jiān)督的內(nèi)容，第三方會(huì)計(jì)服務(wù)聯(lián)系方式，即特定主體能夠以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)。以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)通常又稱為價(jià)值運(yùn)動(dòng)或資金運(yùn)動(dòng)。資金運(yùn)動(dòng)包括特定主體的資金投入、資金運(yùn)用和資金退出等過程。 </p> <p> <br /> </p> <p> <strong>會(huì)計(jì)要素</strong> </p> <p> 會(huì)計(jì)要素是對會(huì)計(jì)對象進(jìn)行的基本分類，是會(huì)計(jì)核算對象的具體化。 </p> <p> 企業(yè)會(huì)計(jì)要素分為六大類，即資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤。其中，第三方會(huì)計(jì)服務(wù)聯(lián)系方式，第三方會(huì)計(jì)服務(wù)聯(lián)系方式，資產(chǎn)、負(fù)債和所有者權(quán)益三項(xiàng)會(huì)計(jì)要素主要反映企業(yè)的財(cái)務(wù)狀況;收入、費(fèi)用和利潤三項(xiàng)會(huì)計(jì)要素主要反映企業(yè)的經(jīng)營成果。 </p> <p> <br /> 會(huì)計(jì)服務(wù)的服務(wù)內(nèi)容有清理亂賬服務(wù)。第三方會(huì)計(jì)服務(wù)聯(lián)系方式</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="第三方會(huì)計(jì)服務(wù)聯(lián)系方式,會(huì)計(jì)服務(wù)" src="https://tyunfile.71360.com/UploadFile/qhlccw/637405452556002451/2063189.jpg"></div><p> <span style="display:none;"></span><strong>會(huì)計(jì)準(zhǔn)則包括哪些條例呢？</strong><span style="display:none;"></span> </p> <p> <br /> </p> <p> 1、事業(yè)單位應(yīng)當(dāng)劃分會(huì)計(jì)期間，分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告(又稱財(cái)務(wù)報(bào)告)。會(huì)計(jì)期間至少分為年度和月度。會(huì)計(jì)年度、月度等會(huì)計(jì)期間的起訖日期采用公歷日期。 </p> <p> 2、事業(yè)單位應(yīng)當(dāng)對其自身發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)進(jìn)行會(huì)計(jì)核算。 </p> <p> 3、事業(yè)單位會(huì)計(jì)核算應(yīng)當(dāng)以事業(yè)單位各項(xiàng)業(yè)務(wù)活動(dòng)持續(xù)正常地進(jìn)行為前提。 </p> <p> 4、事業(yè)單位會(huì)計(jì)信息使用者以及包括及其有關(guān)部門、舉辦(上級)單位、債權(quán)人、事業(yè)單位自身和其他利益相關(guān)者。 </p> <p> <br /> 第三方會(huì)計(jì)服務(wù)聯(lián)系方式會(huì)計(jì)服務(wù)的年檢申報(bào)服務(wù)有財(cái)政年檢。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="第三方會(huì)計(jì)服務(wù)聯(lián)系方式,會(huì)計(jì)服務(wù)" src="https://tyunfile.71360.com/UploadFile/qhlccw/637431408091304713/5350556.jpg"></div><p> <strong>會(huì)計(jì)的工作內(nèi)容</strong> </p> <p> 1、月末須注意提取折舊，待攤費(fèi)用的攤銷等，若是新辦企業(yè)開辦費(fèi)在一月內(nèi)全部轉(zhuǎn)入費(fèi)用。計(jì)提折舊的分錄是借:管理費(fèi)用或是制造費(fèi)用，貸:累計(jì)折舊，這個(gè)折舊額是根據(jù)固定資產(chǎn)原值，凈值和使用年限計(jì)算出來的。月末還要提取稅金及附加(城建稅，教育費(fèi)附加等)由當(dāng)?shù)囟悇?wù)機(jī)關(guān)決定。 </p> <p> 2、每個(gè)月所要做的就是根據(jù)原始憑證登記記賬憑證(做記賬憑證時(shí)一定要有財(cái)務(wù)(經(jīng)理)有簽字權(quán)的人簽字后再做賬)，然后月末或定期編制科目匯總表登記總賬(之所以月末登記是因?yàn)橐ㄟ^科目匯總表試算平衡，保證記錄不出錯(cuò))，每發(fā)生一筆業(yè)務(wù)就根據(jù)記賬憑證登記明細(xì)賬。 </p><p> 會(huì)計(jì)是以貨幣為主要計(jì)量單位，運(yùn)用專門的方法，對企業(yè)、機(jī)關(guān)單位或其他經(jīng)濟(jì)組織的經(jīng)濟(jì)活動(dòng)進(jìn)行連續(xù)、系統(tǒng)、反映和監(jiān)督的一項(xiàng)經(jīng)濟(jì)管理活動(dòng)。具體而言，會(huì)計(jì)是對一定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行的核算和監(jiān)督，并向有關(guān)方面提供會(huì)計(jì)信息。 </p> <p> <strong>會(huì)計(jì)工作中需要</strong><strong>注意的問題:</strong> </p> <p> a、月末結(jié)現(xiàn)金，銀行賬，一定要賬證相符，賬實(shí)相符。每月月初根據(jù)銀行對賬單調(diào)銀行賬余額調(diào)節(jié)表，注意分析未達(dá)款項(xiàng)。月初報(bào)稅時(shí)注意時(shí)間，不要逾期報(bào)稅。另外，當(dāng)月開出的發(fā)票當(dāng)月入賬。每月分析往來的賬齡和金額，包括:應(yīng)收，應(yīng)付，其他應(yīng)收款等。 </p> <p> b、以上除編制記賬憑證和登記明細(xì)賬之外，均在月末進(jìn)行。 </p> <p> <br /> 會(huì)計(jì)服務(wù)機(jī)構(gòu)有剛成立或成立不久的中小微企業(yè)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="第三方會(huì)計(jì)服務(wù)聯(lián)系方式,會(huì)計(jì)服務(wù)" src="https://tyunfile.71360.com/UploadFile/qhlccw/637432195406306304/2018574.jpg"></div><p> <strong>會(huì)計(jì)準(zhǔn)則包括哪些條例？</strong> </p> <p> 1、條事業(yè)單位應(yīng)當(dāng)采用借貸記賬法記賬。 </p> <p> 2、事業(yè)單位會(huì)計(jì)核算一般采用收付實(shí)現(xiàn)制;部分經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)采用權(quán)責(zé)發(fā)生制核算的，由財(cái)政部在會(huì)計(jì)制度中具體規(guī)定。行業(yè)事業(yè)單位的會(huì)計(jì)核算采用權(quán)責(zé)發(fā)生制的，由財(cái)政部在相關(guān)會(huì)計(jì)制度中規(guī)定。 </p> <p> 3、事業(yè)單位會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、凈資產(chǎn)、收入、支出或者費(fèi)用。 </p> <p> 4、事業(yè)單位會(huì)計(jì)核算應(yīng)當(dāng)以人民幣作為記賬本位幣。發(fā)生外幣業(yè)務(wù)時(shí)，應(yīng)當(dāng)將有關(guān)外幣金額折算為人民幣金額計(jì)量。會(huì)計(jì)服務(wù)的年檢申報(bào)服務(wù)有外商企業(yè)備案登記年檢。第三方會(huì)計(jì)服務(wù)聯(lián)系方式</p><p style="text-indent:25px">會(huì)計(jì)服務(wù)的稅種申報(bào)服務(wù)包括房產(chǎn)稅。第三方會(huì)計(jì)服務(wù)聯(lián)系方式</p><p> <strong>近代會(huì)計(jì)</strong> </p> <p> <br /> </p> <p> 在近代會(huì)計(jì)階段，有兩個(gè)重要的時(shí)間，稱為近代會(huì)計(jì)發(fā)展史上的兩個(gè)里程碑:一是復(fù)式賬簿的產(chǎn)生，二是世界上成立會(huì)計(jì)師協(xié)會(huì)--愛丁堡會(huì)計(jì)師公會(huì)。 </p> <p> 近代會(huì)計(jì)的時(shí)間跨度標(biāo)志一般認(rèn)為應(yīng)從1494年意大利數(shù)學(xué)家，會(huì)計(jì)學(xué)家盧卡·帕喬利所著《算術(shù)，幾何，比及比例概要》一書公開出版開始，直至20世紀(jì)40年代末。此間在會(huì)計(jì)的方法技術(shù)與內(nèi)容上有兩點(diǎn)重大發(fā)展，其一是復(fù)式記賬法的不斷完善和推廣，其二是成本會(huì)計(jì)的產(chǎn)生和迅速發(fā)展，繼而成為會(huì)計(jì)學(xué)中管理會(huì)計(jì)分支的重要基礎(chǔ)。一般認(rèn)為，從單式記賬法過渡到復(fù)式記賬法，是近代會(huì)計(jì)形成的標(biāo)志。 </p> <p> <br /> 第三方會(huì)計(jì)服務(wù)聯(lián)系方式</p><p> 青海樂創(chuàng)企服是集青海樂創(chuàng)財(cái)務(wù)咨詢有限公司、高頓教育、珍島T云于一體的企業(yè)服務(wù)公司。 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