Does the cashier want to count the income and expenditure for one year?

Does the cashier want to count the income and expenditure for one year? It is the cashier's duty to look only at the income and expenditure of bank deposits and cash. If the statistics are the income account and expenditure account in the accounting subjects, this is the responsibility of the accountant.

How do accountants and cashiers fill in the statement of foreign exchange receipts and payments? Unknown foreign exchange dividends payable are converted into undistributed profits. Undistributed profits may decrease and foreign exchange dividends payable may increase. Are you wrong?

How to check this year's income and expenditure with the bank card of China Construction Bank? 1. Usually, CCB outlets provide free inquiry details within 2 months (charge for more than 2 months).

2. The transaction details can be queried and printed on the self-service deposit and withdrawal machine or passbook printer.

3. CCB online banking can be opened to inquire details.

4. Telephone banking and mobile banking can also be opened for viewing.

Online banking inquiry method:

1. Open CCB official website;

2. Click "Personal Online Banking" to log in to your online banking;

3. Enter your ID number or nickname and password to log in. This ID number is the ID number used when you open online banking;

4. If you log in to this online bank for the first time, you need to download the "e- escort" security component;

5. Click "My Account"-"Account Inquiry", and your bank card for online banking will appear. Select the number of the bank card you want to check, and click the "Details" button behind the number;

6. Select the start and end dates to query and confirm.

Should the income and expenditure of property fees be publicized? According to the property management regulations, the list of property fees must be published regularly.

Property income is generally three big pieces.

1 is operating income: generally it is rent or booth fee or something! The hidden income of this matter is not publicized!

2 is property fee income: this simple calculation of the total area MINUS unpaid fees!

3 is the public * * * charge: for example, share the electricity bill or something! Pay the reserve price, just look at the electricity meter!

Expenditure! Usually five big pieces.

1 public facilities: including the maintenance, repair, maintenance and spare parts cleaning expenses of elevators, water equipment, electrical equipment, fertilizer pond pipelines, etc.

2. Safety expenses: such as equipment, training, maintenance and maintenance expenses for maintaining flood control and fire prevention order.

3 Office expenses: including staff salaries and office expenses.

4 Other hidden expenses: including compensation. Burning incense is not included.

External expenditure: including various expenditures of outsourcing units, such as annual inspection of elevators and secondary water supply inspection.

Property companies should publicize the details of property fees on the bulletin board of the community. According to Article 8 of the Measures for the Administration of Property Service Charges, the property management enterprise shall clearly mark the price according to the provisions of the competent price department of * * *, and publicize the service contents, service standards, charging items and charging standards in a prominent position in the property management area.

In addition, according to regulations, property fees generally include the following parts:

1. Manage the salary, social insurance and welfare expenses of service personnel;

2. The daily operation and maintenance expenses of the parts, facilities and equipment used by the property;

3. Cleaning and sanitation expenses in the property management area;

4. Greening and maintenance costs in the property management area;

5. Maintenance cost of regional order of property management;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8 * * * part of the property, * * facilities and equipment and public liability insurance costs;

9. Other expenses agreed by the owner.

In order to standardize the behavior of charging property services, protect the owners' rights and interests, and prohibit price fraud, the state expressly requires property companies to publicize the details of property fees, so every quarter, the property should publicize the details of income and expenditure and work summary of this quarter to all operators. This is conducive to the exercise of supervision by owners and industry committees. Once extra charges beyond the provisions of the Regulations are found, you can complain to the price bureau and other relevant departments according to law.

Does the Audit Office audit the annual revenue and expenditure of the Ministry of Finance? That's for sure.

The audit department will audit the budget implementation of the financial department almost every year, and also audit the financial revenue and expenditure of the department.

Annual heat budget of the world's oceans-

Ocean heat income only refers to energy from solar radiation.

Ocean heat expenditure is mainly used for evaporation.

In fact, the ocean heat budget is also related to ocean currents. Warm current can take away relatively more energy from the initial sea area and increase the energy reaching the sea area. The cold current takes less energy from the initial sea area, which reduces the temperature reaching the sea area.

In this way, for the high latitude sea area, its heat income is also provided by the warm current from the low latitude. This ensures that the high latitude sea area will not spend pure heat year after year. However, from the perspective of solar radiation energy, the solar income in high-latitude sea areas is less than the expenditure of seawater heat, while from the perspective of total energy budget, coupled with the energy brought by warm current, the heat budget in high-latitude sea areas is basically balanced, thus keeping the high-latitude sea areas in a low temperature state all the year round (instead of cooling year after year).

By the way, in the low latitude sea area, the income from solar radiation is more, but on the one hand, it is used to evaporate a lot of seawater, on the other hand, it can bring some energy to the high latitude sea area through warm current, and it can also keep the balance of seawater heat, so it can keep the high temperature all the year round (instead of rising year by year).

Tieling financial revenue and expenditure situation Tieling official website economic page, I don't know if it will help.

:tieling.gov./tljj/default.asp？ Table=tls2005

How to write a good audit report of village financial revenue and expenditure

In order to conscientiously do a good job in the general election of village party organizations and villagers' committees, as well as the management and supervision of rural collective finance, implement financial openness and democratic management, and safeguard the interests of rural collective economic organizations and farmers, according to the spirit of the document "Work Plan for the General Election of Lianhua County Village (neighborhood) Party Organizations and the Seventh Village (neighborhood) Committee" (Lian Ban Zi [2008] No.73), our township has set up a village-level financial audit working group to audit the village level of eight administrative villages in the township.

I. Basic information

In order to ensure the smooth completion of this village-level financial audit, we dispatched effective financial personnel to form an audit team, carefully organized pre-trial training and pre-trial investigation, led by the deputy secretary of the township, unified deployment, and division of labor. Every time we enter a village, we post an audit notice, hold some villagers' forums, conduct interviews and field trips. From the beginning of the audit to the end of the audit, we spent four days auditing eight administrative villages, visiting 48 farmers and inspecting three projects on the spot. According to the audit, only the Northeast, Jason Wu and Jiangnan in the township have some income, and the other five administrative villages are empty-shell villages with annual income sources. At present, most administrative villages rely on financial transfer payments (45,000 yuan per village) for their daily operations.

Second, the main problems identified by the audit

(1) The bills are not standardized and there are arbitrary charges.

The audit found that some villages used self-made cash receipts to collect fees instead of using the charge bills uniformly supervised by the township finance office. The second is to collect improper management fees in violation of relevant regulations.

(two) the project completion settlement has not been audited and reimbursed.

Judging from the audit situation, all the projects in eight administrative villages in 2006-2008 were not audited for final accounts. Violation of the provisions of the Notice on Standardizing the Audit of Infrastructure in Our County (Lian Fu Ban Zi [2005] 103).

Evading audit supervision has facilitated the misappropriation of special funds for poverty alleviation and false reporting of project expenditures.

(3) The phenomenon that white bars are charged is still serious.

During the audit, we found that the phenomenon that IOUs were charged was quite serious. The phenomenon of IOU payment exists in all eight administrative villages to varying degrees. In some villages, there are no official invoices for tens of thousands of yuan of project expenditures, and what's more, nearly100000 yuan of project expenditures are also paid by white bars. This has seriously damaged the national interests and opened the door for tax evaders.

Judging from the actual situation, some expenses in the village can't get official invoices, but large project expenditures can only be paid if the other party provides official tax invoices, and the project must be audited before it can be finally settled.

(four) reimbursement is not timely, zuozhi income, IOUs to the library phenomenon is common.

The audit found that due to the professional quality, the income of village accountants was not turned over to the village financial agency office in time, but was directly used for expenditure, so the cash balance in the village account was very large. This phenomenon not only violates the cash management regulations and the management principle of "two lines of revenue and expenditure", but also evades the supervision of villages and towns on village revenue and expenditure, which makes the village-level financial agency office lose its due role and can only act as the custodian of village vouchers. The reasons are: first, the professional quality of the reimbursement personnel is too low, and the reimbursement is not timely; Second, the accounting implementation of cash management regulations is not strict.

(5) The implementation of the wage standards for village cadres is uneven and the standards are different.

The audit found that the wage implementation standards of village cadres were different. In some villages, the average salary is 800 yuan per person per month, while in others, it is only 500 yuan. This phenomenon not only brings inconvenience to the supervision of village-level financial agencies, but also easily causes village cadres to compare with each other, which affects the work and dampens the enthusiasm of village cadres. It is suggested that the town * * * formulate relevant policies and standards to standardize the operation process of village-level financial agency firms.

(six) there is a phenomenon of diverting special funds for other purposes or leaving accounts behind the current appropriation.

According to the regulations, the special funds for poverty alleviation in new rural construction adhere to the "six noes" and "three noes" and are strictly prohibited for the construction and maintenance of office buildings of village committees. However, in the audit, we found that some villages used all the special funds for poverty alleviation in new rural construction for the office building of village committees, and some villages left the special funds allocated by finance in their accounts. As of the audit date, the funds are still in the account and have not been used for the project.

(seven) the village hospitality is too much, and the use of funds is unreasonable.

As can be seen from the audit, the hospitality of the village Committee is seriously exceeding the standard. The annual hospitality in most villages is around 7,000 yuan, and some villages even exceed 1 10,000 yuan, which is seriously exceeding the standard for empty-shell villages with an annual income of 45,000 yuan.

Third, the main reasons for the current problems in village-level financial management

(A) indifference to management awareness

Some village committees did not put the development of rural collective economy on the important agenda. Some village cadres think that there is no need to make budget and final accounts at the administrative village level. As long as they are not corrupt, as long as the money is used in collective undertakings, it doesn't matter how it is used.

(B) Financial disclosure is a mere formality with low transparency.

In accordance with the provisions of the organic law of village committees, village committees implement the financial disclosure system. However, in some villages, financial disclosure is arbitrary, becoming a mere formality or low transparency; In some villages, the public content is not specific and true, and the supervision of democratic financial management team is weak, which leads to the confusion of village-level financial management.

(c) The amount of unproductive expenditure is considerable.

Illegal expenditure. Although the rural tax and fee reform stipulates that village-level expenses such as hospitality and self-built bonuses cannot be reimbursed, some villages still go their own way. Unproductive expenses, such as entertainment expenses, are arbitrary and wasteful. Some villages spend too much and too much, resulting in a lot of debts in the village.

(D) financial supervision and control mechanism is not perfect

1, revenue and expenditure audit is not strict. IOUs are accounted for, and they cost a lot, and the authenticity is not strong, and the procedures are incomplete.

2. The main body of financial supervision is insufficient. The supervision of village-level financial agency is weak, and it is impossible to guide and audit village finance in time and effectively.

3. The financial system is not perfect. Some villages either have no financial system or do not constitute a complete financial system. Some villages actually put cash in the hands of village cadres, which provided opportunities for village cadres to embezzle and misappropriate.

4. Village-level financial audit is a mere formality. Village-level financial audit is generally carried out by villages and towns and by village-level financial agency offices. However, due to the lack of independence, poor professional ability and personnel quality, the problems found in the audit have not been effectively punished.

6, financial accounting management is not standardized.

(1) The accounting subjects are unclear and the income and expenditure are untrue.

(2) Violation of cash management conditions. The main manifestations are as follows: first, the phenomenon of village-level financial IOUs arriving in the treasury and taking cash is serious, and some leading cadres borrow public funds for a long time; Second, the cash account book has not been established, or although a journal has been established, the bookkeeping and modification are not standardized.

Four. Audit opinions and suggestions

(1) It is suggested that the village-level financial agency should establish and improve the internal control system. First, the establishment of accounting personnel and accounting personnel assessment system to ensure that accounting information is timely, complete and true; The second is to strengthen the bill review system, realize the two-level review system, and strictly control the customs to ensure that non-compliant bills will never be recorded; Third, strengthen the business training and study of village-level financial personnel, improve their business ability, timely submit accounts and report them on time; Fourth, there should be a clear regulation on the wages and benefits of the top three leaders at the village level, or a range should be formulated to prevent the phenomenon of competing with each other and making money and doing things indiscriminately; Fifth, strengthen internal inspection and improve accounting quality.

(2) Strengthen the management of special funds. Do earmarking, ensure the authenticity of finance, prevent the reoccurrence of misappropriation of special funds, put an end to the corruption and waste of state funds, and truly implement the party's policy of benefiting the people.

(3) strengthen the management and supervision of rural collective finance, implement the provisions of the organic law of villagers' committees, and implement financial openness and democratic management. First, the members' assembly or the members' congress of the rural collective economic organization is the highest authority to decide the major financial activities and matters of the collective economic organization. Matters involving the vital interests of members of collective economic organizations, such as collective land requisition, sale and lease, restructuring of collective enterprises, remuneration of cadres, large debts, sale and scrapping of large and medium-sized fixed assets, and fund-raising and labor-raising, must be discussed and decided by the members' assembly or members' congress of rural collective economic organizations. The second is to establish a democratic financial management team to realize the regularization, standardization and institutionalization of democratic management. The democratic financial management team consists of 3-5 members elected by the members' assembly or members' congress of rural collective economic organizations. The democratic financial management team enjoys democratic supervision over the financial activities of collective economic organizations, participates in the formulation of financial plans and various financial management systems of the organization, participates in the decision-making of major financial matters, and has the right to check and audit financial accounts and veto unreasonable expenditures. The democratic financial management team should have special rules of procedure, hold regular meetings and fully perform its duties. Members of the collective economic organizations have the right to question the collective financial accounts, entrust the democratic financial management team to review the financial accounts, ask relevant parties to explain the financial problems, and directly reflect the financial management status of the collective economic organizations to the rural management departments. Third, financial disclosure, safeguarding the democratic rights of members of rural collective economic organizations. All financial activities of rural collective economic organizations must be made public in accordance with the Interim Provisions on Financial Disclosure of Village Collective Economic Organizations promulgated by the Ministry of Agriculture and the Ministry of Supervision, and be supervised by members. All financial activities that members of collective economic organizations are generally concerned about should be announced item by item in a timely manner. The person in charge of the collective economic organization has the obligation to answer and solve the questions raised by the masses in time and announce the results to the masses. Financial disclosure should be clear at a glance. Financial disclosure is open to the public. All matters of concern to the masses should be listed in detail, so as to be timely, true and specific. Some issues of concern to the masses, such as cadres' remuneration, unproductive expenses and the use of collective assets, should be explained in detail.

The fourth is to strengthen the guidance, supervision and inspection of the financial disclosure and democratic management of rural collective economic organizations. For collective economic organizations whose finances are not open or falsely open, it is necessary to organize special personnel to help clean up the finances and supervise the financial disclosure. The local township (town) Party committee and * * * shall, in accordance with the relevant provisions of Party discipline and discipline, severely deal with those responsible for refusing to implement financial disclosure to ensure the satisfaction of farmers.

(4) Establish and improve the financial management system. First, strengthen the management of collective assets to prevent the loss of assets. Carry out assets verification, clarify the ownership of collective assets, scientifically evaluate and confirm the value of assets, establish asset ledger, and improve the supervision mode of collective assets. When the property right of collective land, factory buildings, facilities and equipment is transferred, it must be scientifically evaluated by the rural collective asset management department and the units with evaluation qualifications according to the procedures, and the price must be determined according to market principles; When leasing collective land, enterprises, facilities and equipment, the leasing scheme must be discussed and approved by the members' assembly or members' congress of the rural collective economic organization; Collective construction projects, bulk or large quantities of equipment procurement, must be open tender. The second is to establish and improve various financial management systems and standardize the procedures of financial activities. Focus on the construction of democratic management and financial disclosure system, cash bank deposit management system, creditor's rights and debts management system, asset ledger system, financial expenditure examination and approval system, accounting personnel management system, "one thing, one discussion" fund-raising and labor-raising system, especially the establishment of rural cadres' appointment and departure audit system. The third is to establish and improve the financial work flow norms of rural collective economic organizations. When a financial event occurs, the handler must obtain a valid original voucher, indicate the purpose and sign and seal it; The person in charge of the collective economic organization approves and signs and seals it; Submitted to the democratic financial management team for examination and approval, and signed and sealed; Audit and bookkeeping by accounting personnel; Make financial disclosure according to procedures and accept supervision by the masses.

(V) Effectively strengthen the rural collective financial audit and supervision, and establish and improve the rural collective financial audit and supervision system. Rural management departments at all levels should take effective measures to organize the audit and supervision of rural collective finance. At present, it is necessary to combine financial disclosure, expropriation of collective land and organization of special audits; Combined with the changes of village cadres, organize the audit of village cadres' term and departure. The audit contents mainly include the management and use of collective assets, financial revenue and expenditure, contract management of production and operation and construction projects, collective creditor's rights and debts and other matters required by the masses to be audited.

How to balance income and expenditure in financial management? Financial management needs to grasp the income and expenditure situation. How to master the method of income and expenditure is illustrated with concrete examples: list all current expenditure items and corresponding amounts (family living expenses table, life deposit list, etc.). ), and then classify all kinds of expenditures (such as dividing them into different important levels such as A, B and C, and estimating the possibility of occurrence). For example, Grade A is the most important expenditure, and the possibility of future occurrence is 100%, which is called fixed expenditure; Class B is an important expenditure, and the possibility of its occurrence in the future is 70%-80%, which is called non-fixed expenditure; Grade C is an expenditure of low importance, and the possibility of occurrence is 0-70%, which is called completely unfixed expenditure. By summing up the data of different importance levels, we can better estimate the future expenditure. For example, a × 100%+b ×70%+c × 50% =? Evaluation of the future economic situation: what is the minimum living expenses? What is an emergency fund that should be kept even if it is insured? The following possible items, such as d and e, will increase or decrease the total amount of the above calculation accordingly. For example, D, due to the loss of the family's main source of income, family income has decreased; E due to illness, hospitalization and other expenses, resulting in increased expenses, etc. Here we should pay attention to the completeness and conciseness of the cash flow statement, and pay attention to the reference values of income and expenditure related to the master plan. The data collected by the financial planner about the customer must be the actual situation of the customer at that time, such as the actual living expenses of the customer when there is no financial planning, and the education security expenses before and after retirement. Classify the income of customers last year. According to the types of income, it can be divided into recurrent income and non-recurrent income. Regular income such as salary, pension and part-time income. ; Temporary income, such as severance pay, income from selling assets, etc. If divided by income recipients, it can be divided into parents' income and children's income. The actual income is the income after deducting various taxes. There are two ways to collect income information: one is to query the customer's income and expenditure amount by using cash income and expenditure software to see whether the income and expenditure difference is consistent with the annual deposit. If it is inconsistent, it needs to be adjusted accordingly. Another way to collect revenue information is to estimate the customer's revenue and expenditure under the condition of incomplete data. This method is only used for wage earners. Two data and three charts are needed here. The data used include annual income and annual savings, and the charts used include income quick deduction table, income deduction table (manual deduction) and income tax quick calculation table. Related hot words: fiscal revenue and expenditure