第一步：交易记录 / STEP 1: TRANSACTION RECORDING

    收集交易凭证 / Collect Transaction Vouchers

    收集所有业务交易的原始凭证，如发票、收据、银行对账单等。

    Collect all original vouchers for business transactions, such as invoices, receipts, bank statements, etc

    审核凭证 / Verify Vouchers

    审核凭证的真实性和准确性，确保每笔交易都有相应的支持文件。

    Verify the authenticity and accuracy of vouchers to ensure each transaction has the corresponding supporting documents.

    分类账记录 / Subsidiary Ledger Recording

    根据凭证记录业务交易，按科目分类记入分类账（如收入、费用、资产、负债和所有者权益）。

    Record business transactions in the subsidiary ledger based on vouchers, classified by account (e.g., income, expenses, assets, liabilities,      and equity).

第二步：账务处理 / STEP 2: ACCOUNTING PROCESSING

    编制会计分录 / Prepare Accounting Entries

    根据双重记账原理，编制借贷平衡的会计分录。

    Prepare accounting entries based on the double-entry bookkeeping principle, ensuring debits equal credits.

    过账 / Posting

    将会计分录过账到总账，确保分类账和总账的一致性。

    Post accounting entries to the general ledger, ensuring consistency between subsidiary ledgers and the general ledger.

    月度对账 / Monthly Reconciliation

    每月末进行银行对账，确保银行记录与账面记录一致。

    Conduct monthly bank reconciliation to ensure bank records match ledger records.

第三步：月末和季度结账 / STEP 3: MONTH-END AND QUARTER-END CLOSING

    核对账目 / Reconcile Accounts

    核对分类账与总账的余额，确保账目一致。

    Reconcile balances between subsidiary ledgers and the general ledger to ensure accuracy.

    调整分录 / Adjusting Entries

    根据实际情况编制必要的调整分录，如折旧、摊销、预提费用和递延收入等。

    Prepare necessary adjusting entries based on actual conditions, such as depreciation, amortization, accrued expenses, and deferred              revenue.

    结账 / Closing

    关闭本月账簿，准备下个月的财务处理。

    Close the books for the month and prepare for the next month's financial processing

第四步：财务报表编制 / STEP 4: FINANCIAL STATEMENT PREPARATION

    编制试算平衡表 / Prepare a Trial Balance

    根据总账余额编制试算平衡表，确保借贷平衡。

    Prepare a trial balance based on the general ledger balances to ensure debit and credit balances match.

    编制财务报表 / Prepare Financial Statements

    编制主要财务报表，包括资产负债表、利润表、现金流量表和所有者权益变动表。

    Prepare primary financial statements, including the balance sheet, income statement, cash flow statement, and statement of changes in      equity.

    财务分析 / Financial Analysis

    对财务报表进行分析，评估公司财务状况和经营成果。

    Analyze financial statements to evaluate the company's financial condition and performance.

第五步：报告与审计 / STEP 5: REPORTING AND AUDITING

    内部报告 / Internal Reporting

    向管理层提供月度、季度和年度财务报告，辅助决策。

    Provide monthly, quarterly, and annual financial reports to management for decision-making.

    外部报告 / External Reporting

    按法律和监管要求，向税务机关、股东和其他利益相关者提供财务报告。

    Submit financial reports to tax authorities, shareholders, and other stakeholders as required by law and regulations.

    年度审计 / Annual Audit

    按照《2016 年公司法》规定，所有公司必须委任注册审计师进行年度财务报表审计，准备并

    提供审计所需的财务资料。

    According to the Companies Act 2016, all companies must appoint a registered auditor for the annual audit of financial statements, and      prepare and provide necessary financial documents for auditing.

第六步：税务申报 / STEP 6: TAX FILING

    税务计算 / Tax Calculation

    根据财务记录计算应缴税款，包括公司所得税、服务税、增值税（如适用）等。

    Calculate taxes payable based on financial records, including corporate income tax, service tax, GST (if applicable), etc.

    税务申报 / Tax Filing

    按时向马来西亚内陆税收局（Inland Revenue Board, IRB）提交税务申报表和缴纳税款。

    Submit tax returns and pay taxes to the Inland Revenue Board (IRB) of Malaysia on time.

    税务审计 / Tax Audit

    配合税务机关进行税务审计，提供所需的财务资料。

    Cooperate with tax authorities for tax audits and provide necessary financial documents.

第七步：票据管理与归档 / STEP 7: INVOICE MANAGEMENT AND ARCHIVING

    票据整理 / Organize Invoices

    按月度或季度整理所有票据，包括收入、费用和银行对账单等。

    Organize all invoices monthly or quarterly, including income, expenses, and bank statements

    票据审核 / Verify Invoices

    审核票据的完整性和准确性，确保与账目一致。

    Verify the completeness and accuracy of invoices to ensure consistency with accounts.

    票据归档 / Archive Invoices

    将所有票据分类归档，保存电子版和纸质版，以备日后查询和审计。

    Classify and archive all invoices, keeping both electronic and paper versions for future reference and auditing.

第八步：内部控制与合规 / STEP 8: INTERNAL CONTROL AND COMPLIANCE

    内部控制 / Internal Control

    建立和维护有效的内部控制制度，防范财务风险和错误。

    Establish and maintain effective internal control systems to prevent financial risks and errors.

    合规检查 / Compliance Check

    定期检查会计流程和记录，确保符合相关法律法规和公司政策。

    Regularly check accounting processes and records to ensure compliance with relevant laws, regulations, and company policies.

    持续改进 / Continuous Improvement

    根据审计和内部检查的结果，不断优化会计流程，提高工作效率。

    Continuously improve accounting processes based on audit and internal review results to enhance efficiency.

重要的监管机构 / ADDITIONAL INFORMATION: KEY REGULATORY BODIES

    马来西亚公司委员会（Companies Commission of Malaysia, SSM）

    - 负责公司注册和监管

    - Responsible for company registration and regulation.

    马来西亚内陆税收局（Inland Revenue Board, IRB）

    - 负责税收征管和税务合规

    - Responsible for tax collection and compliance.

    马来西亚国家银行（Bank Negara Malaysia, BNM）

    - 负责金融机构的监管。

    - Responsible for regulating financial institutions.

    马来西亚证券委员会（Securities Commission Malaysia, SC）

    - 负责资本市场的监管。

    - Responsible for regulating capital markets