12.1 The main business activities involved in the procurement and payment cycle在线视频

同学们 大家好
Hello, everyone.

今天我们要学习的内容
Today we are going to learn about

是采购和付款循环涉及的主要业务活动
the main business activities involved in the purchase and payment cycle.

一个企业应将各项职能活动
The various functional activities of an enterprise

指派给不同的部门或职员来完成
should be assigned to different departments or staff,

这样各个部门或职员都可以独立检查
so that each department or staff can independently check

其他部门和职员工作的正确性
the correctness of other departments and staff.

下面我们将以采购商品为例
we will take the purchase of goods as an example

分别阐述采购与付款循环
to describe the purchase and payment cycle's

所涉及的主要业务活动
main business activities involved

及其适当的控制程序和相关的认定
as well as the appropriate control procedures and related identification.

采购与付款循环业务活动一
Purchase and payment cycle business activities:

填写请购单 请购商品和劳务
Fill in purchase requisition, purchase goods and services.

仓库负责对需要购买的项目填写请购单
The warehouse is responsible for filling in the purchase requisition for the items to be purchased.

大多数企业对正常经营所需的物资的购买

大多数企业对正常经营所需的物资的购买的授权均为一般授权
The authorization of most enterprises to purchase materials needed for normal operation

均作一般授权
is general authorization

但对资本支出和租赁合同
but for capital expenditure and lease contracts,

企业政策则通常要求作特别授权
enterprise policies usually require special authorization,

只允许指定人员提出请购
and only designated personnel are allowed to apply for purchase.

每张请购单必须经过对这类支出预算
Each requisition must be signed and approved

负责的主管人员签字批准
by the person in charge responsible for such expenditure budget.

请购单是证明有关采购交易的
Purchase requisition is one of the evidences to prove

发生认定的凭据之一
the confirmation of the occurrence of purchase transaction,

也是采购交易轨迹的起点
and it is also the starting point of the track of purchase transaction.

采购与付款循环业务活动二
Purchase and payment cycle business activities: 2.

编制订购单
Prepare purchase order.

采购部门在收到请购单后
After receiving the purchase requisition,

只能对经过批准的请购单发出订购单
the purchasing department can only issue purchase orders for the approved purchase requisition.

对每张订购单
For each purchase order,

采购部门应确定最佳的供应来源
the purchasing department shall determine the best source of supply.

对一些大额 重要的采购项目
For some large and important procurement projects,

应采取竞价方式来确定供应商
the way of bidding should be adopted to determine suppliers,

以保证供货的质量及时性和成本的低廉
so as to ensure the timeliness of supply quality and low cost.

订购单应正确填写所需要的商品品名
The purchase order shall correctly fill in the required commodity name,

数量 价格 厂商名称和地址等
quantity, price, manufacturer's name and address and so on,

预先予以编号并经过被授权的采购入员签名
number them in advance and be signed by the authorized buyer.

其正联应送交供应商
The original copy shall be sent to the supplier,

副联则送至企业内部的验收部门
and the Deputy copy shall be sent to the internal acceptance Department of the enterprise.

应付凭单部门和编制请购单的部门
The voucher payable department and the Department preparing the purchase requisition

随后应独立检查订购单的处理
should then independently check the processing of the purchase

以确定是否确实收到商品并正确入账
order to determine whether the goods are actually received and recorded correctly,

这项检查与采购交易的完整性认定有关
which is related to the integrity determination of the purchase transaction.

采购与付款循环业务活动三
Purchase and payment cycle business activities: 3.

验收商品
Acceptance of goods.

有效的订购单代表企业已授权验收部门
The valid purchase order represents the authorized acceptance Department of the enterprise

接受供应商发运来的商品
to accept the goods delivered by the supplier.

验收部门首先应比较所收商品
The acceptance department shall first compare the received goods

与订购单上的要求是否相符
with the requirements of the purchase order,

如商品的品名 说明 数量 到货时间等
such as the product name, description, quantity, arrival time, etc.;

然后再盘点商品并检查商品有无损坏
then count the goods and check whether the goods are damaged.

验收后验收部门应对已收货的
After acceptance, the acceptance department shall

每张订购单编制一式多联
prepare the acceptance sheet in multiple copies

预先编号的验收单
and numbered in advance for each purchase order received.

作为验收和检验商品的依据
As the basis for acceptance and inspection of goods,

验收人员将商品送交仓库
when the acceptance personnel deliver the goods to the warehouse

或其他请购部门时
or other purchase requisition department,

应取得经过签字的收据
they shall obtain the signed receipt

或要求其在验收单的副联上签收
or require them to sign on the duplicate of the acceptance form

以确立他们所采购的资产
to establish the custody responsibility

应负的保管责任
of the purchased assets.

验收人员还应将其中的一联验收单
The acceptance personnel shall also send one of the acceptance forms

送交至应付凭单部门
to the voucher payable department.

验收单是支持资产或费用
The acceptance certificate is an important document to support

以及与采购有关的负债的
the existence or occurrence of assets or expenses

存在或发生认定的重要凭证
and purchase related liabilities.

定期独立检查验收单的顺序
The order of acceptance documents shall be checked independently on a regular basis

以确定每笔采购交易都已编制凭单
to confirm that vouchers have been prepared for each purchase transaction,

则与采购交易的完整性认定有关
which is related to the integrity identification of the purchase transaction.

采购与付款循环业务活动四
Purchase and payment cycle business activities: 4.

储存已验收的商品存货
Store the accepted commodity inventory.

将已验收商品的保管与采购的其他职责相分离
Separating the custody of accepted goods from other responsibilities of procurement

可减少未经授权的采购和盗用商品的风险
can reduce the risk of unauthorized procurement and misappropriation of goods.

存放商品的仓储区应相对独立
The storage area for storing goods should be relatively independent,

限制无关人员接近
and the access of irrelevant personnel should be limited.

这些控制与商品的存在认定有关
These controls are related to the identification of the existence of goods.

采购与付款循环业务活动五
Purchase and payment cycle business activities: 5.

编制付款凭单
preparation of payment voucher.

记录采购交易之前
Before recording purchase transaction,

应付凭单部门应编制付款凭单
Voucher payable department shall prepare payment voucher

这项功能的控制包括
The control of this function includes:

一 确定供应商发票的内容与相关的验收单
first, confirm the consistency of the content of the supplier invoice with the relevant acceptance sheet

订购单的一致性
and purchase order;

二 确定供应商发票计算的正确性
second, confirm the correctness of the calculation of the supplier invoice;

三 编制有预先编号的付款凭单
third, prepare the pre numbered payment voucher

并附上支持性凭证
with supporting vouchers,

比如说订购单 验收单和供应商发票等
such as the purchase order, acceptance sheet and supplier invoice;

四 独立检查付款凭单计算的正确性
fourth, independently check the correctness of the calculation of the payment voucher;

五 在付款凭单上填入应借记的资产
fifth, fill in the name of the asset

或费用账户名称
or expense account to be debited;

六 由被授权人员在凭单上签字
sixth.,sign the voucher by the authorized person

以示批准照此凭单要求付款
to approve the payment according to the voucher.

经适当批准和有预先编号的凭单
Properly approved and pre numbered vouchers

为记录采购交易提供了依据
provide the basis for recording purchase transactions,

因此这些控制与存在 发生
so these controls are related to the identification of existence, occurrence,

完整性 权利和义务
integrity, rights and obligations

和计价和分摊等认定有关
and valuation and allocation.

采购与付款循环业务活动六
Purchase and payment cycle business activities: 6.

确认与记录负债
recognition and recording of liabilities.

正确确认已验收货物和已接受劳务的债务

正确确认已验收货物和已接受劳务的债务要求准确 及时地记录负债
To confirm the debt of accepted goods and services correctly

要求准确 及时地记录负债
requires recording liabilities accurately and timely

应付账款确认与记录相关部门
Accounts payable recognition and recording the relevant departments

一般有责任核查购置的财产
are generally responsible for checking the purchased property

并在应付凭单登记簿
and recording it in the vouchers payable register

或应付账款明细账当中加以记录
or accounts payable Sub Ledger.

在收到供应商发票时
Upon receipt of the supplier's invoice,

应付账款部门应将发票上所记载的品名
the accounts payable department shall check the product name,

规格 价格 数量 条件
specification, price, quantity, condition

及运费与订货单上的有关资料核对
and freight recorded in the invoice against the relevant information in the purchase order.

如有可能还应与验收单上的资料进行比较
If possible, it shall be compared with the data on the acceptance sheet.

采购与付款循环业务活动七 付款
Purchase and payment cycle business activities: 7. Pay.

通常是由应付凭单部门负责确定
It is usually determined by the voucher payable department.

应付凭单在到期日付款
Vouchers payable are paid on the due date.

企业有多种款项的结算方式
Enterprises have many ways to settle accounts.

以支票结算方式为例
Taking cheque settlement as an example,

编制和签署支票的有关控制包括
the relevant control over the preparation and signing of cheques includes:

一 独立检查已签发支票的总额
1.checking the consistency between the total amount of cheques issued

与所处理的付款凭单的总额的一致性
and the total amount of vouchers processed independently;

二 应由被授权的财务部门的人员
2.The personnel of the authorized financial department

负责签署支票
is responsible for signing the check

三 被授权签署支票的人员应确定
The person authorized to sign the check shall determine

每张支票都附有一张已经适当批准的
each check is accompanied by a properly approved

未付款凭单
unpaid vouchers

并确定支票受款人姓名和金额
and confirm that the name and amount of the payee of the cheque

与凭单内容的一致
are consistent with the contents of the voucher;

四 支票一经签署就应在其凭单
4. Once the cheque is signed,

和支持性凭证上用加盖印戳
it shall be cancelled by stamping

或打洞等方式将其注销
or punching on the voucher and supporting vouchers

以免重复付款
to avoid duplicate payment

五 支票签署人不应签发无记名
5. The signatory of the cheque shall not sign and issue the anonymous

甚至空白的支票
or even blank cheque

六 支票应预先连续编号
6. The cheque shall be numbered consecutively in advance

保证支出支票存根的完整性
to ensure the completion of the stub of the disbursement cheque

和作废支票处理的恰当性
Integrity and appropriateness of the handling of voided cheques

七 应确保只有被授权的人员才能接近
It should be ensured that only authorized personnel can access

未经使用的空白支票
unused blank cheques.

采购与付款循环业务活动八
Purchase and payment cycle business activities: 8

记录现金 银行存款支出
Record cash and bank deposit expenses.

我们仍以支票结算方式为例
We still take check settlement as an example.

在手工系统下
In the manual system,

会计部门应根据已签发的支票
the accounting department according to the issued check

编制付款记账凭证
to prepare the payment accounting voucher

并据以登记银行存款日记账
and register the bank deposit journal

以及其他相关账簿
and other related books

以记录银行存款支出为例
Taking the recording of bank deposit expenditure as an example,

有关控制包括
the relevant controls include:

会计主管应独立检查记入银行存款日记账
the accounting supervisor shall independently check the consistency of the amount recorded in the bank deposit journal

和应付账款明细账的金额的一致性
and the accounts payable Sub Ledger,

以及与支票汇总记录的一致性
as well as the consistency with the check summary record;

通过定期比较银行存款日记账记录的日期
by regularly comparing the date recorded in the bank deposit journal

与支票副本的日期
with the date of the check copy

独立检查入账的及时性
independently check the timeliness of entry

独立编制银行存款余额调节表
independently prepare the bank deposit balance adjustment Section table.

本节内容是采购和付款循环涉及的
This section is about the main business activities

主要业务活动
involved in the purchase and payment cycle.

谢谢大家
Thank you.