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我市盐亭县玉龙、富驿等基层社1986年试行用“代金券”办法,控制商品的进、销、存环节,使资金周转加快了24天。他们的具体做法是: 一、根据历史资料及销售任务分季核定各零售门市、营业柜组、营业员的库存商品资金定额。二、零售门市、营业柜组、营业员销售商品的货款收入存入银行后,凭银行进帐单由会计发给等额的“代金券”。“代金券”的面额由5元至5千元共10种。三、零售门市、营业柜组、营业员凭“代金券”到仓库进货,仓库收回等额的“代金券”。四、会计凭进货计划和仓库交回的“代金券”承付等额的进货款。进销差价亦由仓库交回同额的“代金券”。实行这一办法后,把零售企业内部的商品调拨
In 1986, the grassroots agencies of Yulong and Fushun of Yanting County in our city tried to use the “vouchers” method to control the import, export, and storage of commodities, and the cash flow was accelerated for 24 days. Their specific approach is: First, according to historical data and sales tasks quarterly approved retail outlets, cabinet groups, sales staff of the stock of commodity financing quota. 2. After the retail outlets for sales outlets, cabinet groups, and salespersons deposit the proceeds of goods into the bank, they shall issue equal amount of “vouchers” by the accountant on the bank’s invoice. The denominations of “vouchers” range from $5 to $5,000 in 10 categories. Third, retail outlets, cabinet groups, salespersons with “vouchers” to the warehouse purchase, the warehouse to recover the same amount of “vouchers.” Fourth, the accountant shall pay the same amount of purchase money as the “vouchers” returned by the purchase plan and warehouse. The difference between the selling price and the selling price is also returned by the warehouse to the same amount of “vouchers.” After the implementation of this method, the allocation of goods within the retail enterprise