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笔者最近走访了一些企业,发现材料核算中存在的问题不少,现将两个带普遍性的问题及改进意见简述如下: 一、材料已到,发票未到的帐务处理问题。很多企业对材料已到、发票未到的经济业务均不入帐,有的仓库保管员只用一个小抄本或废报表进行不正规的记录。这类业务发生频繁,一大本一大本地搁在帐外,很不妥当。笔者认为:(1)应开具收料单办理原材料正式入库手续,做到进库时必须入帐。出库时必须出帐。材料收妥后,仓库保管员凭收料单仓库记帐联和存根联分别登记仓库材料明细帐和货到票未到登记簿,财会部门俟供货单位发票到后,再撕下财会记帐联附到发票后面以示验收,然后转出纳付款。(2)应设置货到
The author recently visited a number of companies and found that there are many problems in the material accounting. Now the two issues with common problems and suggestions for improvement are briefly described as follows: 1. The billing and handling problems have not yet arrived. Many companies do not account for economic transactions that have arrived and invoices have not yet arrived. Some warehouse custodians use only one small transcript or scrap report to make irregular records. Frequent occurrences of this type of business have left a large number of large local companies out of the books. This is very inappropriate. The author believes that: (1) Receipts should be issued for the formal entry of raw materials, and they must be accounted for when entering the warehouse. Must be accounted for when leaving the library. After the materials are properly collected, the warehouse clerk will register the warehouse materials and account receipt books together with the receipt bill warehouse debit account and the stubs, and the accounting department will send the invoices to the supplier and tear off the accounting records. Attached to the back of the invoice as acceptance, then transfer payment. (2) The goods should be set