会计凭证附件归档方式梳理-保险公司会计管理培训课件.ppt

1、会计凭证归档梳理2会计凭证归档梳理会计凭证归档梳理会计档案重要性 会计档案是是记录和反映企事业单位经济业务发生情况的重要史料和证据，属于单位的重要经济档案，是检查企事业单位过去经济活动的重要依据。会计档案分为会计凭证，会计账簿和财务报告等会计核算专业资料。其中最重要的是会计凭证，有效保存会计原始凭证附件，会起到完善会计基础性工作，加强内部控制的作用。3会计凭证分类1归档涉及系统2凭证归档具体操作3目录CONTENTS4凭证分类 015按oracle系统中凭证来源分类凭证分类1、费用报销2、费用待摊3、进项税转出4、跨公司报销5、跨公司付款6、视同销售7、支付8、预付款核销1、收费类2、应收应付

2、类3、业务作业相关（续期、新契约、理赔、保全等）1、寿险准备金2、工单类3、总公司计提相关凭证（个意险、分保等）1、保险保障金计提2、监管费计提1、资产折旧2、资产增加3、资产报废应付账款寿险接口电子表格程序计提资产6按oracle系统中凭证来源分类凭证分类1、寿险再保接口1、人事接口凭证1、公司间1、资金接口凭证寿险再报接口人事接口资金系统接口1、资金接口凭证7归档涉及系统 02归档时涉及系统http:/10.10.114.42:8886/hec/login.service费用预算管理系统http:/:8000/oracle系统http:/10.10.52.19:8080/slfs/inde

3、x.jsp统一收付费平台L:阳光人寿保险总公司财务部外部01、会计核算凭证附件总公司财务共享文件夹9 凭证归档具体操作 0310应付账款-费用报销凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have su

4、ffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本凭证均为费用报销类，归档时注意凭证上报销单号，附件为与“参考”处报销单号一致的报销单。11应付账款-费用待摊凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suf

5、fered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本凭证均为系统摊销，附件为机构自制，见下张PPT

6、.12应付账款-费用待摊凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of p

7、assages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：按机构情况填写本表，附在待摊凭证后作为附件。13应付账款-跨公司报销、应付账款-跨公司付款凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variatio

8、ns of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本凭证总分公司往来报销及付款，无需附件。14应付账款-预付款核销、应付账款-支付凭证附件具体操作凭证附件具体操作There are many variations of passages o

9、f Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive

10、&Creative Design要点：本凭证为本地支付报销单产生付款，以及通过报销单还借款产生凭证，附件均在资金系统内打印，注意“参考”处编号与打印附件交易编号一致，流程见下一张PPT15应付账款-预付款核销、应付账款-支付凭证附件具体操作凭证附件具体操作要点：登陆资金系统并选择出纳权限，在现金管理中的付款查询中打印16应付账款-预付款核销、应付账款-支付凭证附件具体操作凭证附件具体操作要点：录入所需时间段后查询如下图，选择要打印的交易编号后打印，支持批量打印。请注意的是事务类型为预付款的，需在报销单还借款后才能打印显示出还款记录。17应付账款-进项转出凭证附件具体操作凭证附件具体操作Ther

11、e are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but t

12、he majority have sufferedResponsive&Creative Design要点：本凭证每月进项税转出凭证，附件为机构自制。18应付账款-进项转出凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the maj

13、ority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：按每月专票清单填写，填写转出比例后计算出转出金额与进项转出凭证金额核对，无误后做为附件。19应付账款-视同销售处理凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the ma

14、jority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本凭证均为每月需视

15、同销售所产生凭证，查找原报销凭证号，并在本凭证上标注“与*号凭证同一附件”20寿险接口（新）-寿险接口（新）-收费凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteratio

16、n in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本凭证机构在slfs系统中操作收费后产生，附件为银行回单。21寿险接口-寿险接口凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,b

17、y injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本类凭证均为业务系统与财务系统对接产生，附件在统一收付费平台打印，需使用凭证上标注位置数字串，流程如下张PPT

18、。22寿险接口-寿险接口凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of p

19、assages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：登陆统一收付费平台后，在其他查询下选择应收应付日结，在财务日记账名称处录入凭证上标注数字串后打印。23寿险接口-应收应付凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There ar

20、e many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variations of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：本类凭证为业务收付类凭证，因每日收付往来凭证多张，故每周打印一次日结，附件放在本周日期遇到的第一张收付凭证后，本周日期内其他凭证上均标注“与*凭证附件一致”，打

21、印流程见下张PPT.24寿险接口-应收应付凭证附件具体操作凭证附件具体操作There are many variations of passages of Lorem available,but the majority have suffered alteration in some form,by injected humor There are many variations of passages of Lorem available,but the majority have suffered alteration in some form There are many variat

22、ions of passages of Lorem available,but the majority have sufferedResponsive&Creative Design要点：登陆统一收付费平台后，在收付日结与查询下有收费往来查询和付费往来查询，选择后收付机构选择总公司，管理机构选择本机构，日期为一周，打印即可。25电子表格-记账凭证（工单类）凭证附件具体操作凭证附件具体操作要点：此类凭证为机构提交工单产生，日记账名称处为工单号，放对应工单为附件即可。26电子表格-记账凭证、凭证附件具体操作凭证附件具体操作要点：本凭证均为总公司计提寿险准备金、分保、再保等，附件在总公司共享文件夹

23、内打印。27电子表格-记账凭证、电子表格-寿险准备金凭证附件具体操作凭证附件具体操作要点：总公司共享文件夹内每月结束后，可以打印上月机构所需凭证附件。28程序计提-程序计提凭证附件具体操作凭证附件具体操作要点：本凭证均为系统计提保险保障基金，在oracle系统内打印，具体流程见下张PPT。29程序计提-程序计提凭证附件具体操作凭证附件具体操作要点：登陆oracle系统后，在全面会计查询下选择标准报表，在出现界面选择保障基金计提表，运行并打印即可。30资产-折旧、资产-新增、资产-报废等凭证附件具体操作凭证附件具体操作要点：本凭证均为每月固定资产折旧产生，按业务还会有资产新增、资产报废等，附件在

24、ORACLE系统打印。31资产-折旧、资产-新增、资产-报废等凭证附件具体操作凭证附件具体操作要点：登陆oracle后，选在资产管理员后运行后，按凭证需求，在界面选择资产折旧明细表、资产新增明细表等，运行打印即可。32寿险再保接口-寿险再保接口凭证附件具体操作凭证附件具体操作要点：本凭证均为总公司导入再保类运行，在oracle系统打印，具体流程见下张PPT.33寿险再保接口-寿险再保接口凭证附件具体操作凭证附件具体操作要点：登陆oracle后，在全面会计查询下选择日记账查询，在出现界面“来源”处选择寿险再保接口，点查找按钮。34寿险再保接口-寿险再保接口凭证附件具体操作凭证附件具体操作要点：查

25、询出如下界面，在“批名”处找到如下数字串并记录下来。35寿险再保接口-寿险再保接口凭证附件具体操作凭证附件具体操作要点：在全面查询下选择标准报表，出现界面后选择寿险再保业务明细表。36寿险再保接口-寿险再保接口凭证附件具体操作凭证附件具体操作要点：在如下界面“批次号”位置，输入之前记录的数字串后，确定并运行生成报表，打印即可。37人事接口-人力系统计提凭证凭证附件具体操作凭证附件具体操作要点：本凭证为每月工资计提凭证，附件为打印分公司统一下发工资表。38公司间-公司间转账凭证附件具体操作凭证附件具体操作要点：本凭证均为分公司公司间工单生成，每月结束后，分公司会统一下发公司间附件，打印即可。39资金系统接口-资金接口凭证附件具体操作凭证附件具体操作要点：本凭证为资金系统对接生成，附件为银行回单。40会计凭证归档梳会计凭证归档梳理理本次会计凭证附件梳理是依据中支平时工作中遇到的凭证类型和工作习惯制作，若有不同之处，还请大家指正。谢谢观看！