2022年公司资产管理制度 .pdf

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1、xx 高温材料有限责任公司资产管理制度目 录资产控制制度原则 .2货币资金管理制度 .3存货管理制度 .4应收账款管理制度 .5应收票据管理制度 .10 财产管理细则 .12 固定资产管理制度 .13 财产清查制度 .17 财产盘点制度 .25 附则：.29资产控制制度原则第一条资产的保管与账簿的记载，应由不同人员分别负责。第二条有形资产应加以防护，以免私自或不当使用。第三条资产的保管，应明确指派人员负责，以免责任混淆。第四条各项支出的审批与支付，应分别办理。第五条应随时核对零用金与库存现金，并维持最少额度。第六条已签章的付款支票，不得由该支票签章人，或审批人领取或寄交。第七条应尽可能以支票支

2、付，支票的签发与保管皆应有严密的控制。第八条负责现金、有价证券及其他贵重资产处理责任的人员，需要有充分保证。上述人员应实行轮调、轮休，并指派他人替代其职务。第九条有关现金、存货或其他流动资产收发的单据，应事先印妥，连续编号。第十条各项付款凭据一经支付，应即加盖支付印戳销案，防止重复清款。第十一条若人员编制许可，下列不相容职务应予分立，避免集中于l 人。出纳与会计员，财务主管与会计主管，采购与验收，销售与仓储，薪金计算与支付，收款与记账，装运与仓储，订货与仓储等文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10

3、B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R

4、6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9

5、H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P

6、10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E

7、6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8

8、Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G

9、6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6等，都应该如此分权。第十二条存于内部保险或银行保管箱的有价证券等贵重物品，应由2人以上共同保管。第十三条信用授与、折让折扣、客户赠品、招待等，皆应严格管理。第十四条定期举行资产的全面盘点，包括原物料、在制品、成品、用品、固定资产等(每年一次为宜)。第十五条单据开具尽可能一次复写，并避免涂改。第十六条尽可能定立各项工作的书面手册，以避免误会，提高效率。货币资金管理制度第一条库存现金管理制度为了严格财

10、经纪律，本公司依照国家相关法律、法规及企业实际情况，制定本制度：1、出纳应做到日结月清，每天下班前清点一次库存现金，并与日记账核对相符；资金保管人员不得挪用公司现金，不得白条抵库，财务部必须定期或不定期盘点库存现金。2、现金支付范围为：职工工资、津贴及奖金；差旅费；向个人采购物资的价款；结算起点以下的零星开支。其他款项的支付均采用支票、汇票等形式支付，不得直接支付现金。3、出纳到银行提取大额现金，必须有二人以上的人员前往办理。文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编

11、码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3

12、 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6

13、 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文

14、档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1

15、L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10

16、B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R

17、6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R64、公司职工借款，必须经公司相关授权人员签字，并由签字人负责此款项的跟踪和追回。5、一切现金收支，均需附有原始凭证为据，并经相关部门领导的审批。6、现金收付及保管只能由出纳负责处理，严禁未经授权人员办理和直接接触公司现金。第二条银行存款管理制度1、银行账户应依照国家相关制度开设，并经公司相关领导批准，银行账户不得提供给外单位或个人使用。2、银行账户印鉴应由二人以上进行分管，印鉴保管人临时出差时可由其委托他人代管。3、严格资金使用审

18、批程序续，会计人员对一切审批手续不完善的资金支出事项，应拒绝办理。4、严格按合同规定的期限付出款项，不得早付或迟付，也不得改变支付方式与用途。5、财务部门付出款项一律按付款审批单办理，资金支付审批时，批件后面应附有相关的发票、单据。6、借出支票，应有相关领导审批，在经办人签字后，在支票上写明用途、金额和日期，并于3 日内到财务部门报销。存货管理制度为加强公司存货的管理，防止存货的毁损、灭失，保证存货资产文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L

19、3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B

20、6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6

21、文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H

22、1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P1

23、0B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6

24、R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q

25、9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6的安全，特制定本制度：第一条仓储保管人员应独立于请购、采购、会计部门。第二条物流部门填制入库单前，应通过计数、过磅、测量等方式，对送货单上填写的数量、质量进行测实、检测。第三条未经授权人员不得进入仓库。第四条存货的存放和管理由保管员专人负责，仓库保管人员应保证存货堆放有秩、安全、整洁。第五条质检员应定期对存货进行检查，查看存货有无损坏、变质情况，检查结果应予以记录，并向生产副总汇报。第六条仓库保管员应对各零星物品的采购间隔期、当日库存量以及保险库存量进行

26、分析，预测采购日期和数量，并提请采购计划。第七条仓库保管员根据经生产计划部门审批的领料单，经核对无误后，发放材料。第八条仓库保管员月末应将材料收、发、结存数量进行汇总，交财务部、生产部、采购部各一份。第九条年终，仓库保管人员应汇同财务部，对存货实际数量进行清查、盘点，查实账、实差异原因，报总经理审批后，交由财务部进行账务处理。应收账款管理制度第一条本公司为加强应收账款与呆账的管理，确保本公司在法律上的各项权益，特制定本制度，以资遵行。文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R

27、6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9

28、H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P

29、10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E

30、6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8

31、Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G

32、6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q

33、3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6第二条销售部应对所有客户建立“客户信用卡”，并由业务代表依照过去半年内的销售实绩及征信判断，拟定其信用限额(若有设立抵押之客户，以期抵押标的担保值为信用限额)，经主管核准后，应转交会计人员妥善加保管，并填记于该客户之应收账款明细账。第三条为适应市场，并配合客户之营业消长，每年分两次，可由业务代表呈请调整客户之信用限额，第一次为6 月 30 日，第二次为 l2 月 31 日，核定方式同第二条。公司主管视客户之临时变化，应要求

34、业务代表随时调整各客户之信用限额，但若因主管要求业务代表提高某客户信用限额而遭致的倒账，其较原来核定的高出部分全数由主管负责赔偿。第四条信用限额系指由公司可赊销某客户之最高限额，即指客户之未到期票据及应收账款总和之最高极限。任何客户之未到期票款，不得超过信用限额，否则应由业务代表及业务主管、会计人员负责，并负所发生倒账之赔偿责任。第五条没有核定信用限额或超过信用限额之销售而遭致倒账者，其无信用限额之交易金额由业务代表负全部赔偿责任。而超过信用限额部分，若经会计或销售主管阻止者，全数由业务代表负责赔偿，若会计或销售主管未加阻止者，则业务代表赔偿80，会计及销售主管各赔偿 l0。若超过信用限额达2

35、0以上之倒账，除由业务代表负责赔偿外，销售副总则视情节轻重予以惩处。第六条设立未满半年之客户，其信用限额不得超过1 万元。如文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3

36、J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:

37、CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 H

38、A3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 Z

39、T3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编

40、码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3

41、 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6违反规定而发生呆账，由业务代表负责赔偿金额。第七条业务代表应防止有勾结行为者，以及没有合法营业场所或虚设行号之客户，不论信用限额如何，如出现

42、损失，全数由业务代表负赔偿责任。送货签章因业务代表之疏忽而遗失，以致货款无法回收者亦同。第八条应收账款发生折让时，应填具折让证明单，其折让部分应设销货折让科目表示，不得直接由销货收入项下减除。财务部接到银行通知客户退票时，应即转告销售部，销售部对于退票无法换回现金或新票时，应即寄发信函通知发票人及背书人，并迅速拟定善策处理。第九条业务代表收款时，倘因客户要求而同意尾数折让时，应详填销货折让证明单，并由客户证实盖章后，交回公司会计员，再送销售部经理核准。倘未取得销货折让证明单者，一律于当月自该单位的奖金中，就其短少部分，全数扣除。第十条财务部会计需为每家厂商设立应收账款明细表，各厂商的销货及收款

43、情况，均需逐笔登录。每月底需编制应收账款月报表，并于次月三日前，报负责销售的副总经理。第十一条客户要求换货时，一律先办理销货退回(填具出货单，单上盖“退货”字样，代替退货单)，再依正常手续办理出货。第十二条业务代表不得以其本人之支票或代换其他支票充缴货款，如经发现，除应负该支票兑现之责外，还要以侵占货款，依法追究其责任。文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3

44、 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6

45、 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文

46、档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1

47、L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10

48、B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R

49、6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6文档编码:CG1R8Q9

50、H1L3 HA3B7G6P10B6 ZT3J8Q3E6R6第十三条业务代表所收受支票之发票人非客户本人时，应交客户以店章及签名背书之，经部门主管核阅后，缴交出纳，若因疏忽所遭之损失，则应由业务代表及部门主管负二分之一的赔偿责任。第十四条各种票据应按记载日期提示，不得因客户之要求而不作提示或延迟提示，但经分公司主管核准者不在此限。催讨换延票时，原票尽可能留待新票兑现后始返还票主。第十五条销售部门对退票申诉案件送请财务部办理时，应提供下列资料：发票人及背书人户籍所在地(先以电话告知财务部)；发票人及背书人财产(土地应注明所有权人、地段、地号、面积等)，建筑物(土地改良物)应注明所有权人、建号、设定