一、一张支票多柜购货零售企业的采购员使用一张转帐支票到本地批发公司购买多种商品,由于商品验收工作有繁有简,柜组报帐有前有后,但转帐支票的存款支付只能一次全额出帐,不能分割,因此在会计处理上存在一定困难。有的企业财务部门是等待有关柜组商品验收完毕都办进仓手续后,同时报帐,一次处理;有的企业财务部门是先让采购员以支票存根联报帐,全额挂“应收款—某采购员”科目,待有关柜组陆续进仓报帐、随报随冲转。我认为,前一做法于核算要求不合,特别在月底延期出帐,不但未能正确反映企业当期购进实绩和商品资金占用情况,而且也造成存款不实、未达帐项虚增笔数。后一做法虽然解决了存款及时出帐问题,但以“应收款”科目列帐,与该项资金占用的性质不符;如果抽出发票连同支票存根先行报帐,则柜组验收商品无据,报帐到财务科的进仓单也难以复核,不尽妥 1. A buyer of a cheque multi-store purchase retail company uses a transfer cheque to buy a variety of goods from a local wholesale company. Due to the complexity of the acceptance of the goods, the counters of the counters of the cheques are there before and after, but the cheques are transferred. Deposit payments can only be fully booked at one time and cannot be split, so there are certain difficulties in accounting. Some corporate finance departments are waiting for the acceptance of the goods related to the container group and are submitted to the warehouse. At the same time, they are reported and processed at one time. Some corporate financial departments are required to allow the buyer to use the cheque stubs to report the bills in full. Section - a buyer’s account, pending counter-into-clearing of the counter group, followed by a report. In my opinion, the previous practice was inconsistent with the accounting requirements. In particular, postponing the deferral at the end of the month not only failed to correctly reflect the current purchase performance of the company and the occupation of commodity funds, but also caused false deposits and inaccurate amounts of unrealized deposits. Although the latter approach solved the problem of timely deposit of deposits, it was accounted for under the “receivables” account and was inconsistent with the nature of the funds’ appropriation; if invoices were drawn out together with cheque stubs for advance reimbursement, the goods accepted by the cabinet group had no evidence. Invoicing to the Finance Section is also difficult to review and is not exhausted