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目前一些企业“应收帐款”、“预付帐款”占结算资金的比重很大,如何加强结算资金的管理,关系到企业经营的成效。大多数企业对结算资金,一般都采用静态管理的方法。由业务部门按需向财会部门领取进货资金(转支、现金等形式),在旬末把当期资金的领、付、存情况向财会部门结报。经财会部门审核后,对付出资金一般作原料购进、部门费用等的帐务处理,若遇“预付进货款”或“少进货多付款”等情况,则由财会部门作“预付帐款”处理;在销售环节,也由业务
At present, some enterprises “accounts receivable” and “prepayments” account for a large proportion of settlement funds. How to strengthen the management of settlement funds is related to the effectiveness of business operations. Most companies use static management methods for settlement funds. The business department will collect the purchase funds (rebate, cash, etc.) from the finance and accounting department as required, and at the end of the tenth, report the receipt, payment, and deposit of the current funds to the accounting department. After auditing by the financial and accounting department, it usually deals with the purchase of raw materials, departmental expenses, etc., in case of “prepayment for purchases” or “less purchases and more payments”, the accounting department will “prepay” the accounts. Dealing; in sales, also by business