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Sikong is an ancient Chinese official name. The beginning of the Western Zhou Dynasty, the rank of the third duke, and the six Qing, and Sima, Sikou, Sishi, Situ and called the five senses, in charge of water conservancy, construction, Jin Wen are all the workers. During the Spring and Autumn Period and the Warring States Period.
It was the handicraft manufacturing of the Ministry of Industry that represented the most advanced level of science and technology at that time in the Zhou Dynasty. The Han Dynasty did not have such an official, and when he became the emperor, he changed the imperial doctor to the great Sikong, but his position was different from that of the Zhou Dynasty. Sikong is also one of the Chinese surnames.
It is recorded in the "Historical Records-Benji-Xia Benji" that Yao collapsed, and Emperor Shun asked Siyue: "Is there a person who can become a beautiful Yao?" They all said: "Bo Yu is commonplace, and he can become Meiyao's work." It can be seen that Shun Fengyu is commonplace, let it control the water. Therefore, there was a commonplace before the Western Zhou Dynasty.
In charge of water and soil affairs, the suburbs swept away the Chen musical instruments, and the great funeral palm will restore the school. Emperor Shun took the throne, with Yu as the commonplace. The son of the deed is called the underworld, also known as Xia Sikong.
Yin Tang is the commonplace to blame. Zhou Shikong was a winter official and was in charge of state affairs. Han Xijing was noncommittal at the beginning.
In the first year of Emperor Suihe, he changed his name to Yushi Dafu as the Great Sikong; In the second year of Emperor Mourning's Jianping, he was reinstated as the imperial historian; In the second year of Yuanshou, it was restored to Dasikong; Twenty-seven years after the establishment of Guangwu, go"Great"Word. Thirteen years of dedication to Emperor Jian'an, he dismissed Sikong and placed the imperial doctor. The imperial historian Xi was exempt from consideration and did not make up for it.
At the beginning of Wei, he was empty again.
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One. In real economic life, "finance" and "accounting" are like twin brothers, they are so inseparable that they often appear in pairs. In our general concept, financial work is accounting work, which includes the establishment of accounting personnel post responsibility system, the use of accounting subjects, the filling of accounting vouchers, the registration of accounting books, the preparation of accounting statements, the management of accounting files, the handling of accounting handover, etc.
Two. Corporate finance or accounting positions are:
1.The head of the accounting institution (Accounting Supervisor).
2.Cashier. 3.Audit.
4.Accounting of capital, **.
5.Accounting of income, expenditure, creditor's rights and debts.
6.Accounting of wages, costs, and financial results.
7.Accounting for the receipt, receiving, increasing and decreasing of property and materials.
8.Ledger. 9.Preparation of financial and accounting reports.
10.Accounting file management within the accounting organization.
Permanent Accounting Positions in Enterprises:
Cashier, Accountant, Accounting Supervisor.
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In the ancient Western Zhou Dynasty, the official accounting was: "Sihui".
According to the record of "Zhou Li", the state of the Western Zhou Dynasty set up the post of "secretary meeting" to carry out the "monthly annual meeting" of financial revenue and expenditure activities, and set up four positions of secretary secretary, in-office, in-office and in-office currency to manage the accounting business, in which the secretary is in charge of the accounting books, in charge of the financial income account, in charge of the financial expenditure account, in charge of the financial balance, and established a regular accounting statement system, a special warehouse cashier system, and a financial audit system.
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Dasi Nong.
Dasi Nong was an official position in the Han court to manage the country's finances.
At the beginning of the Qin and Han dynasties, the envoy of Su Nei was set up to manage the country's finances, and Emperor Jing of the Han Dynasty changed the envoy of Su Nei to the Great Nong, and Emperor Wu changed it to Dasi Nong. Dasi Nong has jurisdiction over Taicang, Junyi, Pingzhun, Dunei, and Jitian, which are respectively responsible for managing grain storage, materials, price regulation, treasury cashier, and the emperor's personal cultivation of fields. In addition, the monopoly business of salt and iron is also under the supervision of Dasi Nong.
The Yuan Dynasty also set up a large Si Nong in the imperial court, but his authority was only responsible for agricultural and water conservancy affairs.
In the Qing Dynasty, it was commonly known as Hubu Shangshu as Dasi Nong.
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In ancient times, the first finance was in the official style of Jiuqing, and in the financial management, money, currency, and grain were controlled by Taifu Temple, Taifu Siqing, that is, Dasi Nong. Other finances such as clothing, precious treasures and other special finances were managed by the Shaofu Temple, and the Sui Dynasty changed this official to the Shaofu Supervisor, without a temple, and was abolished in the Ming Dynasty.
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In ancient times, the department in charge of the country's finances was called the "Ministry of Households", which was in charge of the income and expenditure of the country's finances, which was equivalent to the current People's Bank of China and the Ministry of Finance. The palace has been set up in the previous dynasties, the internal affairs office has a high treasury, responsible for the income and expenditure of the palace, the head of the internal affairs can only approve the usual small daily expenses, the queen can approve the daily expenses of the palace, the emperor is the highest financial officer of the palace.
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Each dynasty is different.
This in the Qing Dynasty was: The Great Cheng of the Internal Affairs Office!
It mainly manages the finances and other affairs of the royal family, which is generally held by the royal family.
The head of the internal affairs office on the first floor can't manage money, and his function is the daily administrative director!
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The Ministry of Internal Affairs, He Shen knows, he has a position as the head of the Ministry of Internal Affairs.
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The household department is in charge of land and household registration, taxation and finance.
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The Great Cheng of the Ministry of Internal Affairs, the Imperial Doctor.
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Finance refers to financial activities and financial relationships in general. The former refers to the activities of enterprises involving capital in the production process, indicating the formal characteristics of finance; The latter refers to the economic relationship between enterprises and various aspects of financial activities, revealing the essence of financial content.
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Accounting is divided into two positions: cash and general ledger.
Cash, also known as cashier.
Cash Accounting Job Responsibilities.
1. Strictly implement the relevant national cash management system, and be proficient in the methods and procedures of receipt and payment. 2. Carefully review the legitimacy, correctness and completeness of the original voucher to ensure that the content is true and the procedures are complete.
3. The filling of accounting vouchers should accurately reflect the main body of economic content, correctly use accounting subjects and accounting rules, and make the summary concise, accurate and complete in content.
4. According to the original voucher that is correct, handle the collection and payment business in a timely manner. For large expenditure items, it must be approved by the accounting supervisor or leader. After receiving and paying, the receipt and payment voucher should be stamped with the receipt and payment stamp or the cashier's name seal.
5. According to the completed accounting vouchers, register the cash journal day by day, and settle the balance of the day, so that the daily clearing and monthly settlement and accounts are consistent.
6. The cash in hand shall not exceed the inventory limit approved by the bank, and the excess part shall be sent to the bank in time to ensure safety. It is not allowed to use "white strips" to offset cash in hand, let alone misappropriate cash. When the cash in hand does not match the account, it should be reported to the leader in time to find out the reason.
7. It is not allowed to "sit on the collection and expenditure" of cash, so as to "receive the payment" and "withdraw the payment", and do not withdraw cash.
8. Do a good job in the clean-up of creditor's rights and debts, and regularly clean up and collect all kinds of loans. Do one thing one loan and one report, and the cash loan of the same person should not be clear in the first paragraph, and the latter money should not be borrowed.
9. Pay bonuses and benefits and students' scholarships, living allowances, work-study and other expenses on time.
10. Do a good job in the management of students' fees and arrears.
11. Conscientiously do a good job in the bookkeeping and reporting of the infrastructure general ledger, and prepare and submit reports on time.
General Ledger Accounting Responsibilities.
1. Conscientiously study the relevant national financial laws and regulations, systems, and financial work rules, and use them to guide the post.
Specific work. 2. Timely and accurately reflect the income and expenditure of various funds in a certain period of time, and the monthly, quarterly and year-end funds should be the first to be paid.
Prepare reports on the use and balance of the situation, and report to the leaders of the hospital and relevant departments.
3. Conscientiously and timely register various economic businesses, register subjects and projects accurately, and compile the registration of each batch of summonses.
Balance sheet, register the general ledger, and make the general ledger and sub-ledger consistent.
Fourth, conscientiously and timely clean up the current accounts, find problems and deal with them in a timely manner, and put an end to bad debts and dead debts.
Fifth, conscientiously and timely clean up and check the fixed assets account, the middle of the year and the end of the year and the equipment section of the reconciliation, timely handling of the book difference department.
Divide and report physical damage and deal with the work.
6. Summons and account books are organized, bound and filed, and handed over to the archives department.
7. Accrue and pay all taxes on time and proportionally.
8. Submit the housing provident fund on time and proportionally, and do a good job in other services.
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Finance is a general term for various positions in the financial department currently recruited by enterprises;
In the finance department, there is only accounting. Financial management is a professional name, not a position with this name in the finance department;
If you want to do this business, you must first learn "Fundamentals of Accounting", and then take the accounting qualification certificate, and after getting the certificate, you can apply for "finance".
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There are generally three types of accounting; The main work direction and content are also roughly divided into three directions; However, in order to save expenses, the current company may not be so clear about the work of the general company cashier
1. Handle bank deposits and cash pick-ups.
2. Responsible for the management of checks, drafts, invoices and receipts.
3. Make bank accounts and cash accounts, and be responsible for keeping financial seals.
4. Responsible for reimbursement of travel expenses.
1. Employees who go on business trips to borrow and disburse and cannot borrow, if they need to borrow, they must fill in the debit form, and then submit it to the general manager for approval and signature, and submit it to the financial review, and after confirming that it is correct, the cashier will issue the payment.
2. After the employee comes back from a business trip, fill in the payment certificate according to the facts, and paste the receipt or invoice on the back of the form, first hand it over to the certifier for signature, and then sign it to the general manager for actual reimbursement, and then after the accounting audit, the cashier will give reimbursement.
5. Payment of employees' wages.
aCash receipts and payments.
1. If you receive and pay in cash, you should count the amount in person and pay attention to the authenticity of the ticket. If counterfeit money is received and confiscated, the responsible person is responsible.
2. Once the cash is paid, it should be stamped on the original documents"Cash payment stamp".The amount of overpayment or underpayment is the responsibility of the person responsible.
3. Send the cash received daily to the bank"Sitting support".
4. Do a good job of daily cash inventory every day to ensure that the accounts are consistent with the facts. Do a good job of cash statements to prevent cash profits and losses. Cash and equivalents will be returned to the general manager after work.
5. Generally, the payment business of large denominations of cash is not handled, and the payment is made with transfer or exchange procedures. Special circumstances require approval.
6. No matter how much the employee borrows out of the house, it must be signed by the general manager, approved and borrowed with a loan slip. If the loan is not approved, the responsible person shall be responsible for any disputes.
b Bank account processing.
1. When registering the bank journal, first distinguish the account to avoid Zhang Guan Li Dai. Initiation of foreign exchange procedures.
2. Settle the deposit balance of each account every day, so that the general manager and financial accountant can understand the company's capital operation and dispatch funds. Fill out the declaration form before the end of the day every day.
3. Keep all kinds of blank checks and do not put them at will.
4. The company's accounting seal is usually kept by the cashier.
c. Reimbursement review.
1. Whether the handler signs on the payment certificate and whether the certifier signs. If not, it should be supplemented.
2. Whether the original bill attached to the proof of payment has been altered. If so, ask for the reason or not reimbursement.
3. Whether the formal invoice is mixed with the receipt, if so, it should be pasted separately (in principle, except for the financial bills printed with the financial supervision seal, the rest of the receipts shall not be reimbursed, nor shall they be deducted before tax, Zhong Shu added).
4. Whether there are more than 3 items filled in on the payment certificate. If it is exceeded, it should be refilled.
5. Whether the large and small amounts are consistent. If it does not match, it should be corrected and refilled.
6. Whether the reimbursement content is a reasonable reimbursement. If not, the reimbursement should be refused, and there are special reasons that should be approved.
7. Whether there is the signature of the general manager on the payment certificate. If not, no reimbursement will be made.
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The financial supervisor generally refers to the person in charge of the financial work of a unit. Generally, it is a middle-level or above management position, such as the head of a financial institution or the chief accountant, the chief financial officer, etc. It is symmetrical with the accounting supervisor, and the finance and accounting of small and medium-sized enterprises in China are no longer subdivided, and there is a habit of saying the times.
Units that do not have an accounting organization generally refer to the chief accountant, and if the unit has a leader in charge of finance and has the qualifications to engage in financial and accounting, it is sometimes a leader in charge of finance.
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It is the head of the financial department or the head of the section of a legal entity.
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Director of Human Resources, but the finances cannot belong to him.
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The deputy general manager in charge of financial work, he has managed all the important positions of a company, except for this (deputy general manager), he can't think of a more suitable position.
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Since you have set up a general management department, I suggest that you set up a minister or manager, and other administration, personnel, finance, etc., if you don't want too many people, you can not give the position, that is, administration, personnel, accounting, cashier, etc.; It is also possible to give the position directly as a supervisor. If you want to be more detailed, then you must make a 5-year plan, for the future division of work, you must develop an organizational chart and job responsibilities, otherwise there will be a lot of uneven sharing of work and rip-offs.
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The position in charge of finance, administration, and personnel work is called the general manager.
The General Manager is the highest person in charge of the company's business execution. But in fact, the level of the general manager will still vary depending on the size of the company. For example, in the general small and medium-sized enterprises, the general manager is usually the highest-ranking manager and person in charge of the entire organization.
In larger organizations (e.g., multinational corporations), the role of the general manager is usually that of the top executive of a business unit or branch.
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