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随着人们物质文化生活水平的不断提高,各单位订购图书、报刊的数量和种类越来越多。各单位订购图书、报刊的报销有以下两种情况: 1.订购单位以征订单位三联订购单的第一联(代报销凭证)及汇款手续费作为报销的原始依据。 2.订购单位以银行汇款单和邮局汇款手续费及订购单作为报销的原始依据。 笔者认为,以征订单、汇款单及汇款手续费作为报销的原始凭证,依据不足,不利于财务管理,也不利于图书、报刊的管理。因为,订购单位款虽寄出,但寄到何方,征订单位是否收到,征订单位是否按收回的征订单入帐,所发图书、报刊订购单位
As people’s material and cultural life continues to improve, all units order books, the number and type of newspapers is more and more. The units to order books, newspapers and reimbursement in the following two cases: 1. Order unit to triple the subscription order unit (on behalf of the reimbursement certificate) and remittance fees as the original basis for reimbursement. 2. The ordering unit relies on the bank remittance bill and post office remittance fee and order form as the original basis for reimbursement. The author believes that the requisitions, remittances and remittance fees as reimbursement of the original evidence, based on the lack of, is not conducive to financial management, is not conducive to the management of books, newspapers and periodicals. Because, although the unit ordered the unit to send, but sent to where, if the unit has been received, the unit is requisitioned according to the reclaim of the requisition, books, newspapers ordered units