财务关账制度及流程 一、制度背景 为确保公司财务数据准确性、完整性和规范性，有效规避财务风险，保障财务信息安全，制定本财务关账制度。本制度对公司各项财务业务在会计年度内，包括年度终了关账和特定项目关账等流程进行规范，明确相关职责和操作流程。 二、制度内容 （一）基本原则

【账本/账册】现金日记账本银行存款总分类日记账财务账本明细账会计小本手工活页账本办公200页总账账簿财务用品 账本售价：21.80元 领券价：10.9元 邮费：10.00

1. 严格遵守国家法律法规及公司规章制度。 2. 遵循会计核算的准确性、及时性和完整性原则。 3. 确保财务数据真实、准确、完整，防范财务风险。 （二）关账流程 1. 年度终了关账流程 （1）财务部门在年度终了前，需完成所有会计凭证的录入和审核工作。 （2）对所有账目进行核对，确保账实相符、账证相符、账账相符。 （3）编制年度财务报表，包括资产负债表、利润表、现金流量表等。 （4）提交审计报告，经公司领导审批后进行关账。 （5）关账后，禁止非授权的账务调整操作。 2. 特定项目关账流程 （1）对特定项目进行独立核算，设置专用账套。 （2）对项目收入、支出进行详细记录和核算。 （3）项目结束后，进行项目结转，编制项目结转报告。 （4）经公司领导审批后进行关账。 三、操作流程 （一）预审阶段 1. 财务部门负责人根据关账计划进行预审工作，对不符合规定的账务进行处理。 2. 对存在问题的事项及时与相关部门沟通解决。 （二）审核阶段 1. 财务部门对所有会计凭证进行审核，确保凭证的真实性、完整性和合规性。 2. 对所有账目进行核对，确保符合会计基本规范。 3. 对存在问题的事项及时通知相关责任人进行调整处理。 （三）关账阶段 1. 根据审批的年度财务报表和审计报告进行关账操作。 2. 对未处理的业务和凭证进行详细记录，并在后续月份及时处理。 3. 关账后禁止未经授权的账务调整操作。 四、翻译成英文如下： Financial Settlement and Account Closing Processes and Procedures I. System Background

In order to ensure the accuracy, completeness, and standardization of the company's financial data, effectively avoid financial risks, and protect the security of financial information, this financial account closing system is formulated. This system standardizes various financial businesses of the company within the accounting year, including the processes of annual account closing and specific project account closing, and clarifies relevant responsibilities and operating procedures.

【账本/账册】三栏式明细账库存台账记账本存货计数分类账数量金额帐进销存记录库房仓库出入库应交税金明细账本账页售价：21.60元 领券价：5.8元 邮费：10.00

II. System Content (I) Basic Principles 1. Strictly abide by national laws, regulations, and company rules and regulations. 2. Follow the principles of accuracy, timeliness, and completeness in accounting. 3. Ensure that financial data is true, accurate, and complete to prevent financial risks. (II) Account Closing Processes 1. Annual Account Closing Processes (1) The financial department needs to complete the entry and review of all accounting vouchers before the end of the year. (2) Check all accounts to ensure that they are consistent with the actual situation, certificates, and other accounts. 3) Prepare annual financial statements, including balance sheets, income statements, cash flow statements, etc. 4) Submit the audit report for approval by company leadership before account closing. 5) After account closing, unauthorized account adjustment operations are prohibited. 2. Specific Project Account Closing Processes (1) Perform independent accounting for specific projects and set up a dedicated account set. (2) Record and account for project income and expenses in detail. (3) After the project is completed, make a project carry-forward and prepare a project carry-forward report. (4) Account closing will be conducted after approval by company leadership. III. Operating Procedures (I) Pre-Audit Stage 1. The financial department head conducts pre-audit work according to the account closing plan and processes accounts that do not comply with regulations. 2. Communicate and resolve issues with relevant departments in a timely manner if there are problems that need to be addressed. (II) Audit Stage 1. The financial department reviews all accounting vouchers to ensure their authenticity, completeness, and compliance with relevant regulations. 2. Check all accounts to ensure compliance with basic accounting norms. 3. Inform relevant personnel to make adjustments and process if there are any problems found in a timely manner.. (III) Account Closing Stage 1. Conduct account closing