应收账款管理办法（Measures for the management of accounts receivable）.docVIP

应收账款管理办法（Measures for the management of accounts receivable） Measures for the management of accounts receivable Program number Code:****** Release date Issue date:****** 1. purpose In order to ensure the timely return of sales, to eliminate the bad debts and bad debts, ensure that the property of the company completely and complete, formulated. 2. scope of application These measures are only applicable to the domestic commodity sales business, and the export sales business shall be governed by other provisions. 3. the formation of accounts receivable 3.1 confirmation of accounts receivable: To achieve sales as a sign, that is, once the sales invoice opened, the formation of accounts receivable. 3.2 accounts receivable recognition time: 3.2.1 agents, wholesale customers to apply for a library when the sales invoice, and the formation of accounts receivable. 3.2.2 mall direct supply counter goods confirmed by the store sales, according to the list of goods sales amount, amount to apply for sales invoices, and the formation of accounts receivable. 3.3 accounts receivable recognition basis: 3.3.1 agent wholesale customers to the specified number of actual shipments and the contract price calculation, the office for the special offer to headquarters approved the special offer machine application form for the stated price and the actual number of shipments, cost calculation, customer rebate calculation of unit price shall not be deducted directly. 3.3.2 direct counter to confirm the shopping list list the number of sales contract or agreement and special offer price machine, give mall commercial discount can be deducted in the unit, can also deduct discount sale form, but the mall may not directly deduct the cost, the rebate price calculation. 4., agent, wholesale customer account receivable management regulations 4.1, customers pay first, pick up the goods For agents and wholesale customers, we should take payment in advance, take delivery of goods later and repeat invoi