内部进货券由企业财会部门统一印制和收发,设立专帐进行管理。各销售单位每月向银行交存多少销货款,财会部门就凭现金解款单发给等额的内部进货券,各单位凭券向企业批发部或仓库进货。批发部或仓库坚持先收券后发货,并按期将进货券随同商品调拨单一并报财会部门转帐。销货单位需要到社外进货时,须先向财会部门交足进货券,业务部门才能批准进货计划,财会部门才能办理货款结算。各单位如因特殊情况,须突破定额 The internal purchase vouchers are uniformly printed and sent and received by the corporate accounting department, and special accounts are set up for management. How much sales money each sales unit deposits to the bank each month, and the financial accounting department issues the same amount of internal purchase vouchers with cash withdrawal orders. Each unit purchases goods from the company’s wholesale department or warehouse. The wholesale department or warehouse insists on the receipt of the goods after receipt of the voucher, and the transfer of the purchase voucher along with the goods will be made on a regular basis and will be transferred to the accounting department for transfer. When a sales unit needs to purchase goods from outside the company, it must first submit the purchase vouchers to the accounting department. The business department can approve the purchase plan and the accounting department can handle the payment settlement. All units must break through the quota due to special circumstances