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在实际工作中,预付货款的清理比较麻烦。我厂使用的一种“汇款申请单”简便明了,便于清理预付货款。现介绍如下: 汇款申请单分三联,使用时,(1)由申请汇款单位填列该单前六项内容后,留存一联;将二、三联交财务部门审核汇款(二联与信汇回单或支票存根一同入帐,三联存出纳处)。(2)财务部门收到货物发票后,在记“预付货款”明细帐的同时,在“汇款申请单”第三联第七项实付货款栏内注明贷款金额。(3)收到余款或补汇货款时,将第三联从出纳处抽出,作记帐附件入帐。至此,该笔预付货款即清理完毕。(4)结帐时,只要将所有第三联汇出的预付货款减去已发生的实付货款之和,即为帐本上“预付货款”科目的余额,省去根据帐本逐笔核对的麻烦。平时要了解预付货款的情
In the actual work, the prepayment of the purchase price is troublesome. A “remittance requisition” used by our factory is simple and straightforward, making it easy to clean up the prepaid payment. The introduction is as follows: When the remittance application is divided into three parts, when it is used, (1) After filling in the first six items of the single form by the application remittance unit, one copy will be retained; the second and third will be submitted to the financial department for review of remittances Or the cheque stubs are credited together and the triple depositor’s office is deposited). (2) After the financial department receives the invoice for the goods, it shall indicate the amount of the loan in the column of the seventh payment in the third item of the “Remittance Application Form” while recording the “prepaid payment” detailed account. (3) When the balance is received or the money is collected, the third team will be withdrawn from the cashier’s office for accounting attachments. At this point, the advance payment is cleared. (4) At the time of billing, as long as the sum of all payments already made in all third-line remittances is subtracted from the sum of actual payments already made, this is the balance of the “prepaid debit” account on the account book, eliminating the need to cross-check against the books. Trouble. Usually understand the situation of advance payment