月末关账管理流程编制人：授权人：版本：生效日期：目录第一部分概述........................................................................................................11定义与范围........................................................................................................12职能说明............................................................................................................23月末关账运作分类............................................................................................3第二部分业务流程................................................................................................51关帐基础............................................................................................................51.1流程图........................................................................................................51.2管理方法....................................................................................................61.3流程描述....................................................................................................72预关帐..............................................................................................................102.1流程图......................................................................................................102.2管理方法..................................................................................................112.3流程描述..................................................................................................133月末关账..........................................................................................................253.1流程图......................................................................................................253.2管理方法..................................................................................................263.3流程描述..................................................................................................274年终决算..........................................................................................................314.1流程图......................................................................................................314.2管理方法..................................................................................................324.3流程描述..................................................................................................33附件……………………………………………………………………………..37附件1内部制度索引.......................................................................................37附件2新增/改进单据索引...............................................................................38附件3内部管理报告.......................................................................................39关帐项目检查表......................................................................................................40关帐时间表..............................................................................................................46财务业务数据核对表..............................................................................................47月末结转分录清单..................................................................................................48固定资产折旧费用分析表....................
