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zhong shi tian xie tuo shou ping zheng bi mian ping zheng tui hui
Author(s): 
Pages: 41
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  委托银行收款托收承付委托收款湖南省慈利县购货单位资金积压货款结算企业财会人员西宅东阳县;
Abstract: <正> 我国异地交易,甲、乙双方货款结算,一般采用“托收承付”方式,委托银行收款。但时有托收凭证退回情况的发生,造成资金积压,对甲、乙双方都不利.托收凭证退回,或购货单位拒收,除了由个别单位没有履行合同,或供方提供的商品在质量或数量上不合需方要求等特殊原因之外,一般是财务手续上的问题。主要有以下几点:①托收凭证上金额大小写不符,如八五年元月八日浙江省东阳县圹西宅时装厂向湖南省慈利县针纺批发部办理一笔委托收款业务,凭证上大写正确,小写有误(应写2,379元却写成237,900元;②帐号、户名不符,如八五年元月二十六
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