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近几年来我厂对销售发票、收款收据,采取双重控制法。首先由财务部门向税务局购买“统一凭证购买簿”。然后逐次向税务周购买发票并登记其起讫号码。收款收据也同样如此办理,其使用手续有下面几点: 一、销售发票的管理过程:(1) 销售发票使用时,由经办人向财务部门签领,并核对其连续号码无误后填开。(2) 制票人当天开出的发票,属于现金收入的,当天汇总,填制解款单送交工商行;属于转帐支票和托收的,当天到工商行办理转帐和托收手续。(3) 每旬终了,由制票人整理现金收入的连续号码,并编制现收销售汇总表,附在现收发票上面;属于转帐、托收的发票也同样汇总制表附在发票上面。如果发票开错但未发出时,全部五联盖
In recent years I plant sales invoices, payment receipts, to take double control law. First, the financial department to the Inland Revenue Department to buy “unified voucher purchase book.” Then purchase tax invoices and register their starting and ending numbers one after the other. Receipt receipts also apply for the following procedures: First, the sales invoice management process: (1) the use of sales invoices, signed by the manager to the financial department, and check the correct number of consecutive fill open. (2) The invoice issued by the maker on the day belongs to the cash income, and will be summed up on the day, and the settlement bill will be filled in and sent to the ICBC. When the check and collection are due, the same day, the ICBC will handle the transfer and collection formalities. (3) At the end of each ten-day period, the serial number of cash receipts will be collated by the maker of the ticket and a sales summary report will be prepared and attached to the receipts and payments. The invoices that belong to the transfer and collection will also be tabulated on the invoice. If the invoice is incorrect but not issued, all five covers