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(二)销货的核算企业应对附设门市部加强商品销售货款的管理,各营业柜组当日的销货款要如数存入银行(信用社).为了减少现金点数的重复劳动,可允许门市部实行分散收缴的办法.即每日营业终了,由各实物负责人或柜组收款员填制“柜组销货日报单”一式两联,连同“银行收款回单”(如集中收款,还应有“内部缴款单”)一并报送会计部门审核签章后,一联交会计据以记帐,一联由实物负责人或收款员留存,登帐和编制“柜组进销存报告单.”“柜组销货日报单”一般格式如下: 柜组销货日报单营业柜组编号:第号(实物负责人):年月日单位:元
(II) Accounting for sales of goods The company shall strengthen the management of the goods sales sales of the attached storerooms, and the sales money of each cabinet group shall be deposited into the bank (credit agency) in the number of days. In order to reduce the duplication of cash points, the retail outlets may be allowed to sell. The method of decentralized collection shall be implemented. That is, at the end of daily business hours, the “personnel salesperson daily sales order” shall be filled in by the physical person in charge or the cabinet group cashier in duplicate, together with the “bank receipt receipt” (such as centralized collection of payments). , should also have “internal payment bill”) together with the accounting department to review and sign the seal, a joint accounting document to account, a physical person in charge or cashier retention, posting and preparation of “counter group Invoicing report form. ”The general form of the counter sales daily report for cabinets" is as follows: Cabinet group daily sales order sales counter group number: No. (physical person in charge): Year Month Day Unit: Yuan