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目前,有些单位在预购定金的发放、收回、帐实等方面都存在问题。有的预购定金的发放没有到户,被乡村干部私人挪用了;有的预购定金的帐务混乱、张冠李戴,去向不明。为了加强管理,特提出如下意见:(1)对历年所欠的预购定金进行全面清理。(2)发放时,一定要按照规定比例发放到户,并取得农户的收据。(3)要建立预购定金卡片,发放预购定金时,由登统员或指定收购部门其他人员根据预购定金收据登记卡片(以卡片代分户帐)。(4)粮站会计根据出纳人员报来的预购定金发放收据,进行审核,并与预购定金卡片相核对,登记预购定金分类帐,保证帐卡相对,帐实相对。(5)在收购粮油时,一定要按规定扣除所欠预购定金款,不能让其拖欠。如无法全部扣回的,
At present, some units have problems with the issuance, recovery, accounting and other aspects of the advance deposit. Some prepayments of the deposit did not arrive at home, was diverted by the village cadres privately; some prepayments of the accounts confusion, mistakes, whereabouts unknown. In order to strengthen management, special make the following comments: (1) the deposit owed over the previous year to conduct a comprehensive clean-up deposit. (2) When issued, it must be distributed to households according to the stipulated proportion and obtain the receipt of the farmer. (3) To set up a pre-paid deposit card and issue a pre-paid deposit, the debit card or other personnel in the designated purchasing department shall register the card (on behalf of the card account) according to the advance deposit receipt. (4) grain station accounting According to the teller to report the cash deposit to issue receipts for review, and with the pre-deposit gold card check, register pre-deposit gold ledger, to ensure the relative account book, account-relative. (5) In the acquisition of grain and oil, must be deducted in accordance with the provisions of the advance deposit, can not let it in arrears. If can not be fully deducted,