1000 Business Lessons Every Businessman Must Know

Chapter 62 Financial System: There must be rules to follow in financial work (3)
Article No.15 The "date of occurrence of the problematic account" mentioned in each article of these Measures refers to the due date of the first receipt of the bill if the bill has not been cashed; For other reasons, it is the 60th day from the date when the transaction invoice is issued.

No.16 For the "problem account" that is approved to be compensated first by the handler, the HR Department should still seek all possible ways to continue processing.If the goods or payment for goods are recovered afterwards, the financial department should be notified and the original handler should be refunded in proportion within 5 days from the date of recovery.

No.17 The acceptance of "problem accounts" by the Human Resources Department is based on the acceptance of the report. If the situation is urgent, the person in charge may first orally submit it to the Personnel Department for processing, but the person in charge should make up the matter the next day. with report.

Article No.18 If the person in charge fails to fill in the report according to the facts, thereby hindering the handling of the "problem account", in addition to being liable for full compensation, the Human Resources Department may ask for punishment after re-signing depending on the circumstances.

Article No.19 These measures shall be promulgated and implemented after being approved by the general manager, and the amendment shall be the same.

502. Bad debt management measures
Article [-] The company formulates these measures in order to deal with bad debts and ensure the company's legal rights and interests.

Article [-] Each branch shall establish a "customer credit card" for all customers, and the business representative shall draw up its credit limit based on the sales performance and credit judgment in the past six months (if there is a customer who has established a mortgage, the value of the mortgage subject guarantee shall be credit limit), after being approved by the supervisor, it should be handed over to the accounting personnel for safekeeping, and filled in the account receivable subsidiary account of the customer.

Article [-] Credit limit refers to the maximum limit that the company can sell to a customer on credit, that is, the maximum limit of the sum of the customer's undue bills and accounts receivable.Any customer's undue bills must not exceed the credit limit, otherwise, the business representative, business supervisor, and accountant shall be responsible and shall be liable for compensation for any default.

Article 6 In order to adapt to the market and cooperate with the growth and decline of the customer's business, the customer's credit limit can be adjusted twice a year by the business representative. The first time is June 30, and the second time is December 12. The verification method is as follows: Article II.

The branch supervisor should ask the business representative to adjust the credit limit of each customer at any time according to the temporary change of the customer. The supervisor is responsible for compensation.

Article [-] When the drawer of the check received by the business representative is not the customer himself, he should hand it over to the customer for endorsement with the store seal and signature, and hand it over to the cashier after being checked by the branch supervisor. If the loss is caused by negligence, the business representative Representatives and branch managers each bear one-half of the liability for compensation.

Article [-] Various bills shall be presented according to the recorded date, and no failure or delay in presenting due to the client's request shall be allowed, except for those approved by the branch supervisor.When dunning for a delayed ticket, the original ticket should be kept as far as possible until the new ticket is cashed before being returned to the owner.

Article [-] The business representative shall not use his own check or replace other checks to pay the payment for the goods. If found, he shall be held responsible for encroaching on the payment for the goods in accordance with the law, in addition to being responsible for cashing the check.

Article [-] After the branch office receives the bounced check information, if the customer is the drawer of the bounced check check, the branch supervisor should immediately urge the sales representative to collect the check payment within one week.If there is an endorser for the bounced check, you should immediately fill in the check bounce notice, send one copy to the endorser, keep the other copy for inspection, and carry out the collection work. If the loss is caused by the violation, the branch supervisor and the sales representative will be jointly responsible .

Article 2 Each branch company's handling of bill collection, if the collection purpose cannot be achieved within one month after being urged, the amount is more than [-] yuan.The case should be transferred to the legal office for prosecution according to law.

Article [-] In the case of collection or litigation, if part or all of the ticket price cannot be recovered, the certificate of the police agency, the post office deposit letter and the certificate of creditor's rights, the court reconciliation record, the ruling certificate of the application for mediation, the bankruptcy declaration ruling, etc. shall be obtained. Any one of these certificates should be sent to the Finance Department for preparation.

Article No.11 If there is no approved credit limit or sales exceeding the credit limit, the business representative shall be responsible for the full compensation for the transaction amount without the credit limit.As for the portion exceeding the credit limit, if the accountant or supervisor stops it, the sales representative will be responsible for compensation. If the accountant or supervisor does not stop it, the sales representative will compensate 80%, and the accountant and supervisor will each compensate 10%.If more than 20% of the credit limit is defaulted, in addition to the business representative being responsible for compensation, the branch manager will be punished depending on the severity of the case.

No.12 The business representative shall prevent but fail to prevent or have colluded with customers, as well as customers who do not have legal business premises or false bank numbers, regardless of the credit limit, the business representative shall be liable for compensation.The same applies to cases where the delivery receipt is lost due to the negligence of the sales representative, so that the payment cannot be recovered.

No.13 For customers who have been established for less than half a year, their credit limit shall not exceed RMB 2. If bad debts occur due to violation of regulations, the business representative shall be responsible for paying the full amount.

Article No.14 The business supervisors and business representatives of each branch company set the allowable bad debt rate (that is, the ratio of the actual bad debt amount divided by the annual net sales amount) to 5‰ of the whole year in the sales area they are responsible for. .

No.15 The business supervisors and business representatives of each branch company shall be punished if their annual bad debt rate exceeds the allowable bad debt rate.

In case of resignation in the middle, when the bad debt rate during the term of office reaches the levels listed above, the proportion of the bonus will be reduced, which will be calculated as the severance pay.

No.16 The business supervisors and business representatives of each branch company shall be rewarded when their annual bad debt rate is lower than 5‰.

In case of resignation midway, the bonus will not be calculated.

Article No.17 The rewards for personnel other than business managers and business representatives of each branch company shall be implemented when the annual bad debt rate of the branch company is lower than the allowable bad debt rate.

No.18 The bills recovered by the branch due to bad debts can be used as a deduction for the amount of bad debts incurred.

No.19 For bad debts accepted by the legal office in accordance with Article [-], the balance of the bills recovered according to the law and all expenses in the litigation process deducted, and the undertakers can get corresponding bonuses.

No.20 Article No.11 has provided for bad debt losses or bad debts that have been written off from the bad debt provision, the business personnel and auditors should continue to collect according to the necessity, and the bills collected by them shall be collected by the collection Winners get a 30% bonus.

No.20 Article [-] The compensation for bad debts in this method shall be included in the salary of the person in charge, and compensation shall be deducted month by month starting from the determined month, and the monthly compensation amount shall be subject to the amount signed and approved by the supervisor.

[-]. Property management system
503. Measures for property management
Article [-] The so-called property refers to the items listed on the balance sheet as fixed assets, and the relevant affairs are handled in accordance with the provisions of these regulations.

Article [-] The company's property management system is managed by the Finance Department and entrusted to the user unit for safekeeping.

Article [-] The property custodian department shall conduct an annual inventory in conjunction with the finance department, but reconcile the account once a month for new buyers, and the inventory surplus or deficit shall be added or decremented.

Article [-] For real estate acquired through purchase, registration of ownership transfer shall be carried out immediately, and the registration of property rights, registration of changes, matters stipulated by tax laws, and reporting of depreciation and scrapping shall be handled separately by the Ministry of Finance.

Article [-] A budget statement should be compiled for each project repair regardless of the amount, and sent to the Finance Department for review and review. Those who are urgently required should still go through the formalities.

Article [-] For leasing or leasing of real estate, a contract should be signed in advance, and it can only be handled after being reviewed by the Finance Department and forwarded to the general manager for approval.

Article [-] Formulate standards for the division of capital expenditures and expense expenditures.

Article [-] The approval authority for property expenditure shall be handled in accordance with the provisions of the in-app purchase approval authority table.

Article [-] The depreciation of fixed assets adopts the average method and is based on the book value, and its useful life for depreciation is in accordance with the provisions of income tax.

Article [-] Fixed assets whose service life has expired may continue to be used without depreciation, but major or important production equipment may be adjusted to the old amount and continue to be depreciated.

No.11 Regarding the establishment of accounts for fixed assets, the Finance Department sets up "land", "houses and buildings", "machinery equipment", "electrical equipment", "air conditioning equipment", "business equipment", "water supply equipment" in the general classification ", "Other equipment", "Provision for depreciation" of machinery and various equipment and other subjects, set up property catalog cards, and set up the same type of property catalog tables in each responsible management department, record in detail the responsible custodian and the movement situation, and through The user signs and confirms the retention.The financial department and the management department should check with each other whether the contents of the registration cards of both parties are consistent during the annual inventory. If there is any discrepancy, it should be found out and corrected.

Article No.12 These measures shall come into effect after being approved and promulgated, and the same shall apply when they are revised.

504. Fixed asset management system
1. General
Article [-] All procedures related to classification and numbering, addition and improvement, inspection and acceptance, storage, transfer, sale, scrapping, and inventory of fixed assets shall be handled in accordance with these regulations.

The term "fixed assets" mentioned in Article 500 includes land, buildings and equipment, machinery and equipment, transportation equipment and other equipment, etc., whose service life is more than two years and whose purchase price is more than 500 yuan.As for small tools whose service life is more than two years and whose value is less than [-] yuan, although they do not need to be numbered and carded, they must be registered in a book for management.

Article [-] The finance department is the general management unit of the company's fixed assets, which is responsible for the unified numbering and asset allocation, and instructs all enterprise departments to properly manage their assets.

Article [-] In addition to setting up reconciliation subjects in the general ledger, the finance department should also set up a fixed asset ledger to record the value of each asset. The managers at all levels of the enterprise department are responsible for the management of the fixed assets of each department.

2. Number
Article [-] The numbered catalog of fixed assets shall be compiled and printed by the Ministry of Finance and distributed to each unit. Newly purchased fixed assets shall be numbered by the Ministry of Finance and filled in the "Fixed Assets Acceptance Form".

3. Purchase
Article [-] The purchase requisition of fixed assets shall be filled out by the purchase requisition department, and first sent to the finance department for checking and cannot be allocated, and then submitted to the purchaser for approval according to the power and responsibility regulations before purchasing.

Article [-] The Chinese and English name, specification, type, performance, quality and other information should be filled in the purchase requisition form in order to prepare the basis for purchase and acceptance.

Article [-] In addition to compiling an expansion budget according to the annual business plan, each enterprise department shall explain the benefits of additional purchases due to special needs.

Article [-] For self-made products, the price shall be negotiated with the manufacturing department first, and then manufactured after approval according to the power and responsibility regulations. The manufacturing shall be transferred according to the cost, and any price difference shall be treated as internal profit and loss.

Article [-] The department using fixed assets should always pay attention to maintenance and fulfill their responsibilities for safekeeping. As for improvements that increase the effectiveness of assets for more than two years, they should fill in the "Fixed Assets (Improvement) Acceptance Form" (the format and regulations for filling out the form will be specified separately) Incorporated into the original balance of fixed assets for calculation.

4. Acceptance and storage

Article No.11 When the purchased fixed assets arrive at the factory or are self-made, the user shall check and accept them and fill in the "Fixed Assets Acceptance Form" in triplicate and send it to the Finance Department to number the fixed assets. The first copy shall be kept by the user, and the second The second copy, together with the invoice and the purchase requisition approval document, is prepared by the Finance Department for payment or transfer after deposit for inspection, and the third copy is sent by the Finance Department to the data center for computer processing.

Article No.12 For fixed assets that have passed the acceptance and have been numbered by the Finance Department, the user unit shall immediately print the number on the fixed asset by spraying characters or other methods.

Article No.13 The person in charge of fixed assets designated by each department shall properly keep the third copy of the acceptance form, and record the increase, decrease and transfer of assets on the back of it, and check the information with the Finance Department at any time to keep the information consistent.

5. Transfer
Article No.14 For the transfer of fixed assets among various departments, the "Fixed Assets Transfer Form" should be filled out.

No.15 Fixed assets cannot be borrowed without the approval of the supervisor above the associate level.

6. Sale and scrapping

Article No.16 The loss of fixed assets cannot be repaired, or the repair is uneconomical, and the fixed assets that are not used should be filled in the "Fixed Assets Scrap Sales Form", and the handling opinions should be sent to the Finance Department. Designated person in charge and corporate management department for sale.

Article No.17 When selling, an invoice should be issued for delivery procedures, and the scrapping order number should be indicated in the additional column on the second page for verification.

Article No.18 For the property after sale, the fixed asset manager shall send the fixed asset inspection and acceptance form to the Finance Department for inspection.

Article No.19 When the scrapped assets cannot be sold, they should be handed over to the enterprise management department, and the finance department will explain and document them in accordance with the law, and report to the taxation authority for record.

7. Inventory
Article No.20 The user unit shall conduct a regular inventory based on computer data at the end of each month, and check the serial number. If there is any error, it shall be corrected immediately.

No.20 If there is any quantity discrepancy in the inventory, the responsibility should be investigated, and an improvement suggestion should be prepared and submitted to the superior for verification and improvement.

8. Bylaws
No.20 Article [-] The amount on the fixed asset account card shall be checked with the Finance Department based on the original purchase price plus the improvement amount. As for the depreciation amount, the Finance Department shall calculate it according to the regulations, and copy the property catalog and distribute it to each unit every six months.

No.20 Article [-] When the unit supervisor is handing over, he should handle the handover of fixed assets in conjunction with the Finance Department.

No.20 Article [-] These measures will be implemented after being discussed at the manager meeting and submitted to the general manager for approval.

505. Fixed assets accounting management system
(1) All fixed assets of the company, including the main building, comprehensive building, staff dormitory, other buildings, mechanical equipment, account management and depreciation of large and small cars, etc., are managed by the finance department, and the management of departmental equipment use is implemented at the post:

① Houses and roads are managed by the Property Department;
② Computer financial management is managed by the Finance Department;
③The telephone is managed by the main computer room;
④ Audio equipment, telex and telegraph equipment shall be managed by the General Office;

⑤ Various pipelines, oil depots, air conditioners, electrical systems, and mechanical equipment are managed by the engineering department;
⑥The fire protection system is managed by the security department;
⑦ Large and small cars are managed by the general office;

⑧According to the above division of labor, each department should establish a fixed asset registration form at the same time, recording the fixed asset name, specification, quantity, unit price, total value, purchase and construction date, specified reasonable service life and storage location.

(2) The property department is responsible for formulating the overhaul and daily maintenance systems for civil buildings and roads.

(3) The overhaul and routine maintenance system of mechanical equipment, oil depots, gas depots and ancillary facilities, as well as mechanical equipment, computers, telephones, telex systems, audio equipment, air-conditioning systems, alarm and fire-fighting systems used by various departments shall be governed by the Engineering Department Responsible for formulation.

(4) The overhaul and daily maintenance systems for various vehicles are formulated by the Vehicle Affairs Department.The overhaul and daily maintenance system formulated by the above-mentioned departments shall be reported to the general manager for approval and then issued to each department for implementation.

(5) Each department prepares the repair plan for the fixed assets used by the department according to the regulations of the maintenance system, and submits it according to the scope of management of the property department, engineering department, and vehicle department.

(6) After the repair items are reviewed by the three departments, they will review the repair costs together with the Finance Department and provide opinions, which will be reported to the general manager for approval.After the repair plan is compiled annually and quarterly and approved, all departments will carry out the maintenance on schedule.

(7) Each department shall designate a cadre to be responsible for the management of fixed assets.Fixed assets must be counted at the end of each year to ensure that the physical objects are consistent with the account records and the accounting information is correct. For the lost part of the fixed assets, the reasons must be found out, the responsibilities should be clarified, and appropriate handling should be done.

506. Property inventory system
In order to strengthen the property management of each company, a financial inventory system is specially formulated. The scope of the inventory includes cash, bills, securities, materials, work in progress, finished products, outsourced processing materials, deposits, subcontracted processing materials, and storage items , waste products and fixed assets, etc.

The inventory of fixed assets should be handled in accordance with the "Fixed Assets Management Rules", and the rest of the items should be handled in accordance with this standard.

Inventory method:

(1) Comprehensive inventory at the end of the year.

(2) Liquids and specific items are counted on a monthly basis.

(3) The accounting department draws a point every month, and the percentage of the point is converted to a degree every week of the year.

(4) Random sampling.

(End of this chapter)