论文部分内容阅读
为了加强采购资金的管理,严肃结算纪律,我们对采购资金实行了归户结算。采购资金归户结算就是由供销科每月月初编制材料进货计划,报财务部门平衡资金。采购前,先由供销员填制材料申请汇款单(见附表),交实物会计按帐面库存严格审核,然后交财务科长安排资金,有库存或能利库的就不予划款。谁申请划的款就记到谁的帐户。做到前帐不结清,后帐不再划(过磅计数的如煤、焦炭、生铁等结帐期限可放宽一个月),谁结不清帐户影响了生产就由谁负责。
In order to strengthen the management of purchasing funds and seriously discipline, we implemented settlement settlement for purchasing funds. Procurement funds settlement settlement is prepared by the supply and marketing department monthly material purchase plan, reported to the financial sector balance of funds. Procurement, the first by the sales staff to fill materials to apply for remittance slip (see Schedule), pay physical inventory according to the strict inventory audit, and then arrange for the Chief of the Treasury funds, stocks or can benefit library will not be credited. Who applied for the plan to remember who account. Do not settle the foregone conclusion, after the account is no longer draw (counting pounds such as coal, coke, pig iron and other settlement period can be relaxed for a month), who settle the account affected the production by who is responsible.