批发企业为了避免重复劳动,财会部门一般不设商品明细帐,由各业务部门根据需要,设置一套完整的商品明细帐进行数量和金额核算。但在这种做法下,业务部门发票开出后,即记帐销号,减去库存;而财会部门由于结算上的原因,往往当天不能结清。每到期末,业务部门销货款和财会部门实际结算款很难相符,因而影响销售成本和盈亏的真实。我公司根据这个实际问题,设计了一种销货款结报单,用以进行销货款和实际结算货款之间的核对,效果较好。具体做法是:(1)业务部门在每天营业终了,将开出的发票按照核算的要求,按大类分别计算出发票张数,销售金额,编制“销售日报表”,送交财务部门。(2)财务部门出纳员根据当天已办的销售款,分别按“委托银行收款”、“转帐支票”、“现金交行”和“其它转帐”等项目编制出销售货款结报单”,与“销售日报表”进行核对。其差额即为“今日未结算货款”。第二天编制结报时,再转入“昨日未结算货款”。销货款结报单格式如下: In order to avoid duplication of efforts, wholesale companies generally do not have a commodity account, and each business unit sets up a complete set of commodity subsidiary accounts to calculate the quantity and amount. However, under this practice, after the business unit invoices are issued, the sales account number is deducted, and the inventory is deducted. However, due to the reasons for settlement, the accounting department often cannot settle accounts on the same day. At the end of each period, it is difficult to match the sales amount of the sales department and the actual settlement amount of the financial and accounting department, thus affecting the true cost of sales and the profit and loss. Based on this practical problem, our company has designed a sales statement to check the balance between sales and actual settlement. The specific approach is: (1) The business department ends the business at the end of each day, and according to the requirements of the accounting, the issued invoices are calculated according to the major categories and the sales amount is calculated. The sales daily report is prepared and sent to the financial department. (2) The cashier of the finance department prepares sales invoices according to the “arbitrary bank receipts”, “transfer cheques”, “cash transfer” and “other transfers” according to the sales amount already on the day, and " The daily sales report is checked, and the difference is the “today’s unsettled payment.” The next day when compiling the statement, it is transferred to “yesterday’s unsettled payment.” The format of the sales statement is as follows: