一、做法介绍美国福特汽车公司原先所采用的原材料、零部件采购业务处理方式与目前一般企业的做法并无不同,其程序为:①采购部门向供应商发出订货单,同时将副本送交会计部门;②供应商发货并送至公司收货点,同时向会计部门开具发票;③收货点工作人员查收货物并填制收货单,副本送交会计部门;④公司会计部门审核订货单、收货单和发票,确 First, the practice introduction The Ford Motor Company’s original use of raw materials, parts and components procurement business processing methods and current general business practices are no different, its procedures are: 1 procurement department issued a purchase order to the supplier, while sending a copy of the accounting Department; 2 suppliers shipped and sent to the company receiving point, at the same time to the accounting department invoices; 3 receiving point staff to check the goods and fill in the goods receipt, a copy sent to the accounting department; 4 company accounting department review orders , Receipts and invoices, confirmed