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根据各地的试点经验,目前我国企业之间发生赊销商品后,开发票据时,需要注意以下几点: 1、必须有商品交易合同和协议。为了保证票据建立在合法的商品交易基础上,购销双方须有交易合同,并在合同中规定使用承兑票据结算方式。约定由谁开发票据,据以开发。 2、必须按照规定格式如实填写票据内容。如收款付款单位名称、帐号、开户银行、行号、汇票金额、发票日期、到期日期,并由承兑人正式签章承兑。 3、票据期限由购销双方在国家政策范围内具体商定。如系分次延期付款,应分别签发不同付款日期的票据。
According to the experience of pilot projects in various regions, the following points need to be taken into consideration when the bills are developed after the sale of commodities between China’s enterprises: 1. There must be contracts and agreements for commodity trading. In order to ensure that the notes are established on the basis of legal commodity transactions, the purchase and sale parties must have a trading contract, and the use of the promissory notes settlement method is stipulated in the contract. It is stipulated by whom to develop the bills and develop accordingly. 2. The contents of the bill must be filled in according to the prescribed format. Such as the payment payment unit name, account number, account opening bank, line number, bill of exchange amount, invoice date, expiration date, and accepted by the acceptor. 3. The terms of the bills are negotiated between the purchaser and the seller within the scope of the national policy. In the case of split-off deferred payment, separate notes with different payment dates should be issued.