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商业企业之间的商品交易,多采用托收承付结算。银行托收结算凭证一般有三天的承付期,在三天承付期内,企业各部门如能各司其职做好审核工作,对提高企业资金使用效益,防止发生差错事故,是能起到很大作用的。据一些单位实践情况来看,填发“银行托收结算凭证审核单”的做法是可取的。《审核单》的格式如下(附后)。对以上各个环节要事先确定审核期限及其具体要求,建立责任制,一般要求财会部门在接到银行托收结算凭证的当日填发《审核单》一式二联(第
Commodity trading between commercial enterprises, the use of more collection commitment settlement. Bank collection and settlement vouchers generally have a three-day commitment period, the three-day commitment period, if the various departments of the enterprise to perform their own duties, the use of funds to improve the efficiency of enterprises to prevent accidents, is capable of To great effect. According to the practice of some units, it is advisable to fill out the “Bank Receipt Settlement Documents Verification Form”. The form of “audit order” is as follows (attached). To each of the above links to determine the audit deadline in advance and its specific requirements, the establishment of a responsibility system, the general requirements of the accounting department received the bank collection and settlement vouchers issued on the day of the “audit single”