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示意图说明: (1)各开户单位的一切经济往来都必须通过厂内银行办理结算,如发生超支,厂内银行有权拒绝办理。 (2)各开户单位凭领料单和经厂内银行审核同意的转帐支票到仓库办理领料。个别大、中型企业领料业务频繁,也可由车间核算员控制厂内银行存款帐。经车间核算员签发转帐支票后直接去仓库领料,仓库每天汇总各单位支票存入厂内银行(如图虚线)。如发现厂内银行存款超支,要追究车间核算员责任,必要时给予一定罚款。
Schematic illustration: (1) All economic transactions of the account-opening units must be settled through the bank in the factory. In case of over-payment, the bank in the factory shall have the right to refuse to do so. (2) Each account-opening unit takes the bill of lading and the transfer check approved by the bank within the factory to the warehouse for picking. Some large, medium-sized enterprises picking business frequently, but also by plant floor controller control of bank deposit accounts. After checking and issuing the transfer check, the shop clerk directly picks up the warehouse. The warehouse collects the check of each unit and deposits it into the factory bank every day (as dotted line in the figure). If found that the factory bank overdrafts, accountants should be held accountable responsibility, if necessary, give a fine.