论文部分内容阅读
“应收帐款”与“分期收款发出商品”联合式明细帐,是用来记录、反映采用分期收款销售方式下的产品发出数量、成本价款、代垫费用,以及销售的实现,货款、代垫费用的收回,销售成本的结转等相关经济业务的。其格式是: 下面具体解释一下: 1.“邮编”:登记购货客户所在地的邮政编码。一是便于信函联系;二是按邮编来汇集、分析产品在某地区市场销售行情。 2.“编号”:按发出商品的时间先后来编列同一邮编地区的购货客户顺序号。 3.“户名”、“地址”、“开户银行”、“帐号”、“联系人”、“电话”、“合同编号”等项目,按“商品购销合同书”上相应的内容填列,借以加强对“商品购销合同书”的管理。 4.“推销员”:填列本单位推销商品的经办人,以便
“Accounts Receivable ” and “Installment payment issue ” Consolidated subsidiary account is used to record, reflecting the use of installment sales under the issue of the number of products, cost, replacement costs, and sales The realization of the purchase price, the recovery of the expenses on behalf of the expenses, the carry-over of the sales costs and other related economic businesses. The format is: The following specific explanation: 1. “Post code ”: Registration of the postal code where the customer is located. First, to facilitate correspondence; second is to compile by zip code, analysis of products in a certain area of the market sales. 2. “Number ”: According to the time of the goods are listed in the same postal code area of the purchase order number. 3. “Account Name”, “Address”, “Bank”, “Account”, “Contact”, “Phone”, “Contract Number” Press “merchandise purchase and sale contract ” on the corresponding content to fill in, in order to strengthen the “commodity sales contract ” management. 4. “Salesman ”: fill in the unit to sell the goods manager, so