Can the statement be paid in time after it is checked correctly?

article 1 this system is formulated in order to achieve the following objectives. 1. Strengthen the management of purchase accounts payable and reduce the number of purchase settlement errors.

2. Understand whether the accounts payable items continue to exist and find out whether the accounts payable items are linked in time.

3. Clean up bad accounts payable items in time.

scope of application of article 2

this system is applicable to the management of reconciliation between enterprises and suppliers before purchase payment.

explanation of terms in article 3

the term "payment reconciliation" as mentioned in this system refers to the process that accounting personnel cooperate with or take the initiative to check current accounts with suppliers after completing the statements, and both parties sign or seal for confirmation.

chapter 2 records and checks of accounts payable

article 4 accounts payable shall be managed by a special person in the finance department.

the day after the purchased goods are put into storage, the warehouse keeper will hand over the delivery note, receipt note and other documents to the accounts payable administrator, who will check them on the day of receipt.

Article 5 The contents of checking accounts payable include purchase requisition, purchase contract, delivery note, acceptance note and receipt note. After all documents are checked correctly, they shall be stamped with audit seal and accounts payable shall be recorded.

Chapter 3 Accounts Payable Reconciliation Management

Article 6 Accounts Payable Reconciliation is generally carried out at the request of suppliers, and accountants should seriously and actively respond; At the same time, in the case that the payable unit or individual does not require reconciliation, the accountant shall conduct self-inspection every month, focusing on the items with negative accounts payable and the items with large accounts payable.

article 7: reconcile with suppliers once a month, and the reconciliation shall be completed by both the buyer and the accountant.

article 8 within two days after the quarterly report is completed, the procurement accountant or the procurement specialist shall notify the supplier to provide detailed reconciliation information. Generally, the supplier shall be required to fax or deliver the statement to the company in time. Besides the official seal or financial seal of the supplier, the statement must also be signed by the person in charge. The statement lists all the procurement details and the amount owed from the end of last month to the day of this month.

Article 9 After receiving the statement from the supplier, the procurement specialist shall check it in time; After verification, submit the statement to the accountant.

article 1 the accounting personnel shall check the accounting records of the company one by one according to the detailed information provided by the supplier. If there is any discrepancy with the supplier's statement, the accounting supervisor should immediately find out the reason.

after the check of article 11 is completed, the accountant shall keep the detailed information, and both parties shall sign the "reconciliation confirmation form" provided by the supplier for confirmation.

article 12 after reconciliation, the accountant shall prepare a "summary table of accounts payable", which includes the total amount of accounts payable, the total amount of accounts payable details and the amount of accounts payable.

Article 13 Handling of special cases of reconciliation

1. If the supplier cannot provide the "Reconciliation Confirmation Form", the company can set up the "Accounts Payable Reconciliation Confirmation Form" for both parties to confirm, and file it together with the detailed information provided by the supplier.

2. if the payable unit or individual has not contacted the company for reconciliation for three months, the accountant shall make reconciliation with the payable unit or individual on his own initiative or through the purchasing department.

chapter 4 payment settlement

article 14 supplier's request for payment 1. only the money confirmed by reconciliation can the supplier request payment. When the supplier requests payment, he should first provide the invoice issued as required, the company's receipt statement and the "monthly statement" to the procurement specialist (the invoice must correspond to the receipt statement one by one for verification).

2. after receiving the invoices, receipt statement and statement provided by suppliers, the procurement specialist should do a good job of auditing, fill in the "settlement list" and submit it to the accounting personnel of the finance department after the verification is correct.

3. After receiving the above-mentioned documents, the accountant shall check them in time, sign the "Payment Application Form" for confirmation after they are in conformity, indicate the payment date according to the payment period agreed in the purchase contract, and affix a write-off seal on all documents.

Article 15 Payment Approval

A Payment Application Approval Form must be filled in for all payments. The payment application is checked by the accounting payable, reviewed by the manager of the finance department, and approved by the general manager.

article 16 after the cashier pays according to the "statement", he stamps the "paid" and returns the document to the accounts payable administrator, who will write off the accounts payable.

Chapter 5 Supplementary Provisions

Article 17 This system is formulated by the Finance Department and approved by general manager office. The Finance Department reserves the right to interpret and revise this system.

article 18 this system shall be implemented as of the date of promulgation.

1 Purchase settlement document

Supplier: ContractNo.: ReceiptNo.: ReceiptNo.: Date: Year Month Day

Variety specification settlement specification conversion rate (per piece) Calculation unit quantity area unit price tax excluding tax unit rate (%) Amount tax price tax total

Total

Prepaid amount actually paid (in words)

Remarks < Person-in-charge:

2 Prepayment Application Form

No.: Date: Year, Month, Day

Applicant of the application department

Payment category □ Deposit (not yet invoiced) □ Temporary payment for partial delivery

Payment amount

Description

Purchasing manager review

Financial manager review

Chief Financial Officer review <

name of supplier: tel: fax:

delivery date/ Return orderNo. Purchase orderNo. MaterialNo. Product name, specification, model number, quantity, unit price, unit amount, remarks

This

total in the early stage of purchase

Maker: approver: signer: confirmation from the other party:

4 List of accounts payable

Date: Checked details of accounts payable of project transaction units

Remarks include: whether the original documents are complete, Whether the original voucher is complete, authorized and approved, and whether there is a cash discount

5 Cash purchase application form

Unit:No.: Date: Year, Month, Day

Check number of purchased materials, cash amount for remittance, and the full name of the supplier's bank account number

Applicant

Purchasing manager's opinion

Finance manager's opinion

General manager's opinion