我厂年消耗材料近百万吨,价值两亿余元,这些材料有93%是采取托收承付方式结算,每年收到各类托收凭证近万份.为了管理好这两亿多元的在途材料,保证国家财产的安全完整,加速企业资金周转,我厂设计了“在途材料管理卡片”(以下简称“在途卡”),经近三十年的实践证明,用“在途卡”管理在途材料效果很好.财会部门收到银行送来的托收凭证后,对凭证进行审查编号,记入购料凭证登记簿,并及时将托收凭证转给供应部门.供应部门收到托收凭证后,在购料凭证登记簿上登记签收,明确凭证的交接责任.同时,检查发票 Our factory consumes nearly one million tons of materials each year, worth more than 200 million yuan. 93% of these materials are settled by means of collection and acceptance. Each year we receive nearly ten thousand copies of various types of collection certificates. In order to manage these two billion yuan The material in transit, to ensure the safety and integrity of the state property, and to accelerate the turnover of the company’s capital, our factory designed a “material management card in transit” (hereinafter referred to as “in transit card”), after nearly 30 years of practice has proved that with “In transit card” management material in transit works well. After the accounting department receives the collection voucher sent by the bank, it scrutinizes the voucher number, records it in the purchase voucher register, and promptly transfers the collection voucher to the supply department. After receiving the collection vouchers, the supply department registers the receipts on the purchased vouchers register to clarify the responsibilities of the vouchers. At the same time, check the invoices.