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基层供销社零售网点多,为了讲究效益,购进商品一般都采取直达运输,不经过供销社仓库转手。部分零售单位在推行经营承包后,为了完成资金周转次数,迟迟不报验收单。会计收到银行托收单后不知商品在何处,时间一长造成混乱。因此我们试行了“商品运输收发单”,通过承运人传递,控制了运费,避免了在途商品核算上的混乱,收到了较好的效果。商品运输收发单由采购员填写一式四联,第一联采购员存查,第二联由承运人送供销社会计,第三联作承运人结运费的附件,第四联由收货人存查。格式如下:
Primary retail sales outlets and more, in order to pay attention to efficiency, the purchase of goods are generally taken to direct transport, without going through the supply and marketing cooperatives warehouse transfer. Some retail units in the implementation of the operating contract, in order to complete the frequency of cash flow, delay in reporting receipt. Accounting after receiving the bank check list I do not know where the goods over time over chaos. Therefore, we piloted a “commodity transport single”, through the carrier to pass, control the freight, to avoid confusion in the accounting of goods in transit, received good results. Receipt of goods transport by the buyer to fill in quadruple, the first joint purchaser deposit inspection, the second joint by the carrier to send supply and marketing social account, the third co-carrier carrier shipping costs attachments, the fourth joint storage by the consignee. The format is as follows: