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1993年5月份起,我厂组织财会人员对二十多个所属农机公司应收帐款进行了清对工作,从中发现了一些问题。总的情况是厂财务部门应收款项的合计为150余万元,而各地农机公司帐面欠款合计约为140万元,两者相差10余万元,双方帐面金额不符的主要原因是:1、业务人员私自向各地农机公司借款,对方冲抵我厂贷款,借款人回厂又不向财务部门反映,造成双方帐目不符。2、发送产品和配件的过程中,发生的零配件毁损,责任不清,农机公司扣减货款入帐,情况无反馈,造成双方的帐目不符。
Since May 1993, our factory has organized accounting personnel to clear over more than 20 accounts receivable from agricultural machinery companies and found some problems. The overall situation is that the total amount of receivables from the plant finance department is more than 1.5 million yuan, and the total amount of arrears owed by local agricultural machinery companies is about 1.4 million yuan. The difference between the two is more than 100,000 yuan. The main reasons for the inconsistency between the two parties’ book amounts are: The business personnel borrowed money from local agricultural machinery companies in private, and the other party offset the loan from our factory. The borrower returned to the factory and did not report it to the financial department, causing the accounts of the two parties to be inconsistent. 2. In the process of sending products and accessories, parts and components that have occurred are damaged and the responsibility is unclear. The agricultural machinery company deducts the payment of goods and no feedback is received, resulting in inconsistency of the accounts of the two parties.