搞好在途商品的核算是做好商品资金管理的首要一环,也是防止和减少货损货差,降低费用,改善经营管理的主要措施。我们张掖五交化站经营商品的品种、规格上万,多年来为了加强在途商品的核算与管理,一直采用“以单代帐、帐卡结合”的方法,既符合帐不重设的原则,又避免了数字搬家、重复劳动的现象,效果较好。现介绍如下: 核算程序: (1) 接到供货单位托收凭证,经审核附件齐全,金额无误后,在全部凭证上加盖进货批次号,填写“进货凭证流转单”一式三份,(格式附后)顺序转送业务、物价部门,在承付期三日内,办完检查合同、审价、订价、编号、制进货单等工作。无误并承付货款后,当天将承付的数份托收单的原始进货票按号附在各在途商品明细帐页后面,汇总 Improving the accounting of goods in transit is the most important part of doing a good job in the management of commodity funds. It is also the main measure to prevent and reduce cargo damage, reduce costs and improve management. Our Zhangye Wujiaohua station operating varieties of goods, specifications tens of thousands, over the years in order to strengthen the accounting and management of goods in transit, has been using “a single debit card, combined with the” method, not only meet the principle of account does not reset, But also to avoid the phenomenon of digital moving, duplication of effort, the effect is better. Now described as follows: accounting procedures: (1) received the consignee vouchers, audited annex is complete, the amount is correct, stamped purchase lot number in all vouchers, fill in the “purchase voucher flow sheet” in triplicate, (Format attached) order transfer business, the price department, in the commitment period of three days, after the completion of the inspection contract, trial price, pricing, number, purchase orders and other work. After the payment is correct and accepted, the original incoming ticket of several collection receipts on the same day will be attached to the item details page of each transit item, followed by the summary