随着改革的不断深入、我厂财务部门为适应改革的形势,变单纯记帐、算帐和事后报帐到把核算工作深入到整个领域中,科学、系统地管理财务工作。为此,建立了财务部门销售回笼责任制。制度规定,凡货款不能及时回笼的,以财务部门为主解决货款回笼工作。具体做法是:凡客户拿到公司调拨单,去销售部门购货时,销售部门要让客户到财务部门办理手续,此时财务部门进行鉴别,根据情况发货;款到发货的,在调拨单上签收收到货款金额,以便销售部门在客户拥有的货款范围内发货;可办理托收的,审查实物收据。同时,在财务 With the deepening of reforms, the financial department of our factory has adapted to the situation of reforms by changing to simple accounting, accounting, and post-mortem reconciliation to deepen the accounting work throughout the entire field and scientifically and systematically manage the financial work. To this end, the financial department has established a sales return responsibility system. The system stipulates that when the purchase price cannot be withdrawn in time, the financial department shall be responsible for resolving the withdrawal of the purchase price. The specific approach is: When the customer gets the company transfer order and goes to the sales department to purchase the goods, the sales department wants the customer to go to the financial department to go through the formalities, at this time the financial department carries out the identification, according to the situation, the delivery; the payment and delivery, the transfer Single receipt on receipt of the amount of money, so that the sales department within the customer-owned payment within the scope of delivery; for collection, review the physical receipt. At the same time, in the financial