應(yīng)收票據(jù)會(huì)計(jì)處理流程

1、應(yīng)收票據(jù)會(huì)計(jì)處理流程應(yīng)收票據(jù)會(huì)計(jì)處理流程是部門步驟財(cái)務(wù)總監(jiān)兌現(xiàn)賬務(wù)處理接收票據(jù)填制記賬憑證關(guān)鍵步驟說(shuō)明背書轉(zhuǎn)讓處理往來(lái)會(huì)計(jì)①確認(rèn)、核查購(gòu)貨方開出票據(jù)①購(gòu)貨方簽發(fā)商業(yè)承兌匯票并承兌，財(cái)務(wù)部確認(rèn)其面值及期限，并報(bào)財(cái)務(wù)總監(jiān)審核②財(cái)務(wù)部往來(lái)會(huì)計(jì)按票據(jù)的不同類別填制記賬憑證③如果將企業(yè)持有的應(yīng)收票據(jù)背書轉(zhuǎn)讓以取得所需物資時(shí)，往來(lái)會(huì)計(jì)按審核后的原始憑證填制記賬憑證，經(jīng)主管會(huì)計(jì)審核后登記明細(xì)賬④應(yīng)收票據(jù)到期收回款項(xiàng)時(shí)，編制記賬憑證，由主管會(huì)計(jì)審核后登

2、記明細(xì)賬、總賬⑤到期時(shí)，承兌人違約拒付或無(wú)力支付票款，財(cái)務(wù)部收到銀行退票或相關(guān)證明時(shí)，作相應(yīng)的賬務(wù)處理，將到期票據(jù)的票面金額轉(zhuǎn)入“應(yīng)收賬款”賬戶，并計(jì)提壞賬準(zhǔn)備審核②填制記賬憑證背書轉(zhuǎn)讓審核否③背書賬務(wù)處理是否④付款賬務(wù)處理⑤轉(zhuǎn)為應(yīng)收賬款到期付款應(yīng)收票據(jù)會(huì)計(jì)處理流程應(yīng)收票據(jù)會(huì)計(jì)處理流程是部門步驟財(cái)務(wù)總監(jiān)兌現(xiàn)賬務(wù)處理接收票據(jù)填制記賬憑證關(guān)鍵步驟說(shuō)明背書轉(zhuǎn)讓處理往來(lái)會(huì)計(jì)①確認(rèn)、核查購(gòu)貨方開出票據(jù)①購(gòu)貨方簽發(fā)商業(yè)承兌匯票并承兌，財(cái)務(wù)部確認(rèn)其面

3、值及期限，并報(bào)財(cái)務(wù)總監(jiān)審核②財(cái)務(wù)部往來(lái)會(huì)計(jì)按票據(jù)的不同類別填制記賬憑證③如果將企業(yè)持有的應(yīng)收票據(jù)背書轉(zhuǎn)讓以取得所需物資時(shí)，往來(lái)會(huì)計(jì)按審核后的原始憑證填制記賬憑證，經(jīng)主管會(huì)計(jì)審核后登記明細(xì)賬④應(yīng)收票據(jù)到期收回款項(xiàng)時(shí)，編制記賬憑證，由主管會(huì)計(jì)審核后登記明細(xì)賬、總賬⑤到期時(shí)，承兌人違約拒付或無(wú)力支付票款，財(cái)務(wù)部收到銀行退票或相關(guān)證明時(shí)，作相應(yīng)的賬務(wù)處理，將到期票據(jù)的票面金額轉(zhuǎn)入“應(yīng)收賬款”賬戶，并計(jì)提壞賬準(zhǔn)備審核②填制記賬憑證背書轉(zhuǎn)讓審核否③