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据了解,各单位的仓库对材料物资的收、发、调拨、结存一般都采用收发存三栏式数量金额的活页帐,月终根据帐面的记录,编制报表上报财务科。对车间部门的材料领用、仓库的盘亏损耗和调拨等情况,都只能在发出栏内反映。费用列支或转帐,必须按领料、调拨、报废单进行分类加总,工作极为繁重,且易发生差错。采用多栏式材料帐和多栏式材料报表,可进行分栏记录和核算。每笔数量金额和月终的合计,都能清楚地在帐面上反映出来。据此编制多栏式的材料收
It is understood that all units of the warehouse for materials, materials, hair, transfer, balances are generally used to send and receive trilobal deposit amount of the amount of loose-leaf pages, the end of the book based on the records, the preparation of the report to the Finance Section. The materials used by the workshop department, the loss of the warehouse and the allocation of discounts, etc., can only be reflected in the column issued. Expenses listed or transferred, according to picking, transfer, scrapped single classification sum, the work is extremely heavy, and prone to error. The use of multi-column material account and multi-column material statements, column records and accounting. The sum of each amount of money and the end of the month can be clearly reflected in the book. Based on the preparation of multi-column materials received