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生产资料贸易中心的应收、应付款项,预收款项和过渡存款等属于“信誉资金”的范畴,这项资金在生产资料贸易中心一般占资金总额的80%左右.贸易中心对这部分资金既要保证客户的资金安全,维持贸易中心的信誉,又要管好用好,充分发挥资金的调节作用.我们在实践中,把这项资金分为内部结算和外部结算两种形式进行管理.其具体办法是: (1)内部结算.内部结算是指财会人员与本单位业务人员的结算.每个业务人员都应订立经济承包责任制,业务人员经办的应收、应付货款,预
The accounts receivable, payables, advance receipts, and transitional deposits of the production and trade center are in the category of “reputation funds.” This fund usually accounts for about 80% of the total funds in the production data center. The trade center must To ensure the safety of customers’ funds and maintain the credibility of the trade center, we must also manage and use the funds well and give full play to the regulatory role of funds. In practice, we divide this fund into internal settlement and external settlement in two forms for management. The measures are: (1) Internal settlement. Internal settlement refers to the settlement of accounting personnel with the business personnel of the unit. Each business person should establish an economic contract responsibility system, and the receivables and payables of business personnel should be determined.