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根据《会计法》的规定,会计机构、会计人员具有以下基本职责:1、根据《会计法》和国家统一的会计制度的规定进行会计核算,及时审核原始凭证、编制记账凭证,登记会计账簿,编制财务会计报告。2、在依法审核原始凭证过程中,对不真实、不合法的原始凭证有权不予接受、并向单位负责人报告;对记载不准确、不完整的原始凭证予以退回,并要求按照国家统一的会计制度的规定更正、补充。3、应当定期进行会计账目核对,保证会计账簿记录与实物及款项实有数额相符、会计账簿记录与会计凭证有关内容相符、会计账簿之间相对应的记录相符、会计账簿与会计报告的有关内容相符。
According to the provisions of the Accounting Law, accounting institutions and accountants have the following basic duties: 1. Conducting accounting according to the provisions of the Accounting Law and the unified national accounting system, reviewing original documents in time, preparing accounting vouchers and registering accounting books , Preparation of financial accounting reports. 2. During the examination of original vouchers in accordance with the law, they have the right not to accept the original vouchers that are not true or illegal and report them to the person in charge of the units; they shall return the original vouchers with inaccurate and incomplete records and request them to be reunified according to national reunification The accounting system of the provisions of the correction, supplement. 3. Periodical checking of accounting books should be carried out to ensure that the accounting book records are consistent with the actual amounts of the physical and financial statements. The accounting book records are consistent with the relevant contents of the accounting vouchers. Corresponding records among the accounting books are consistent with those of the accounting books and accounting reports Match.