单据管理制度.pdf

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1、一、单据范围本制度包括：出示单据、外来单据、内部结算单据。1、出示单据：发票、收银单。2、外来单据：发票、收据、送货单、部分白条(鲜活食品)。3、内部结算单据：申购单、收据入库单、领料单、配送单、收银底带、货物短缺(溢余)单、报损单、日报表、月报表、盘点表、盘点差异表等内部结算单据，所有同部结算单能使用电脑单据的尽量使用电脑单据。二、单据管理原则1、消号单据管理制度：涉及到对外的出示单据和结算单据一律实行消号制度。主要包括以下内容：发票、收据、（包括：手写单据和打印的都必须在财务报备，由财务发出，盖章，无财务盖章的单据视为无效单据）缴款单、酒水单、入库单，建立领用消号制度，落实专人管理。2、限

2、额领用制度：定额发票，实行限额领用。3、其他单据实行普通单据管理三、单据合法原则1、收据应由交款人、收款人签字方为有效。2、入库单应由采购、库管、入库部门领导签字方为有效。直接在使用部门入库的使用部门主管必须签字方为有效。领料单应由领料部门经理、库管、领料人签字。报账发票、收据、白条：外来单据应据备以下内容：对方单位印章、收款人签字、日期、经济业务内容或摘要、金额；购销发票还应有：商品名称、规格、型号、单位、单价、金额。所有的外来单据金额栏必须有大小写两种格式（同出示单据）。外来单据应办理入库手续或验收手续的必须以入库单或验收单据做为外来单据的附件。没有入库单的需经手人、部门经理签字方为有效；

3、发票、收据、白条等外来单据不单独报销，必须附在费用报销单后才能报销。5、费用报销单：外来单据报销类：将外来单据作为报销单的附件，费用报销单填写以下内容：外来单据内容，会计科目，附件张数，日期，金额等内容。没有外来单据的报销单必须填写具体的经济业务内容，所有的报销单必须经报销人、会计、公司负责人、签字为有效。单据管理制度7、收银底带应由收银、出纳签字。8、货物短缺(溢余)应由库管、门店经理、采购签字。9、报损单：作品、原材料在付报损应由库管、部门主管、财务、总经理签字，方为有效。10、收银、柜台的收入日报和月报：由收银员，收银稽核、和部门店经理签字。11、盘点表由实物负责人、部门经理、盘点人、监

4、盘人签字。12、盘点差异表应由库管、会计、部门经理、总经理签字。13、申购单分为两部门；（1）鲜活食品原材料申购单由餐厅经理、行政总厨签字方为有效（2）原辅材料一次性用品申购单由部门经理，行政总厨，库管签字方为有效，健身部在物品采购由主管制定采购计划、由谭总审批后方为有效。（3）酒水一次性用品申购单由门店负责人、库管签字方为有效（3）各部门物耗品：扫帚、灯泡、等其他易耗物品（单项金额10 元以下总金额在 50 元以内）申购单由各部门负责人签字方为有效。（4）其他小额零星（单项金额10 元以下总金额在 50 元以内）购置物品申购单由申购部门负责人签字方为有效。（5）其他低耗品，小额财产（100

5、元以上的）申购单由部门负责人、总经理签字方为有效（6）500 元以上的财产不需填写申购单，但由总经理同意后才能执行（或者签订合同由总裁签字盖章后按合同有关条款执行）同时，执行过程要随时汇报总裁。付款、报账都须经过总裁审批后才能执行。采购员凭申购单、采购物品；如遇紧急采购的物品，可事后补办入库手续，需部门经理签字确认。四、单据规范(注意事项)1、收据应在摘要栏填写收款事由或具体的收款项目，内容必须详尽清楚。金额栏大写小写必须一致，金额填写规则：金额必须正确及准确。领料单、入库单、货物短缺(溢余)单应填写物资书面名称、入库单位、数量单位、单价、金额(大小写)、等级，有规格型号，应填写规格型号，没有

6、的不填。领料单、入库单必须按行次填写，同一张单内出现负数内容时，也只能按行次填写，不得隔行填写。（一般情况下，填写红色入库单或出库单。）3、费用报销单应填写：费用项目或事由、费用类型、金额(大小写)。4、报损单应填写报损原因、品名、数量。5、盘点表、差异表：品名、规格、型号、单位、数量、等级。6、申购单：申购部门、数量、质量、等级、产地、品名、规格、型号、期限、原因、日期。7、所有单据填写均应字迹清晰，数字规范。8、所有单据金额填写规则：有大写栏的，大小写必须一致，无大写栏的可不填，小写合计栏在最高位数前填写“￥”，有数量的单据，数量，单价，金额必须相符，单项金额与合计金额必须相符。金额四舍五

7、入规则：单项金额必须准确无误，不能四舍五入，合计金额必须四文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10

8、X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U

9、4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7

10、P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y

11、10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N

12、1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9

13、I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1舍五入，不得有分位数出现。便于结算。五、单据联次及传递1、收据为三联：出纳存根一联、交款人一联、财务一联，财务联每旬报账时一并传递会计部。2、入库单为三联：库管一联、采购(或供应商联)、财务联。原材料入库单

14、，采购(或供应商联)联于填写时取得，财务联必须由保管在填写次日内传递财务室，最多不超过次日。其它入库单，采购联于填写时取得，财务联付在购货发票收据后，报账时（报账期限为三天以内）一并传递财务室。3、领料单三联：库管一联、领料部门一联、财务一联。一次性办公用品（笔、笔芯、纸等）不办理领料单，但需在库管办公用品领用薄上签字。其它原材料(包括一次性用具)领料单，财务联在填写当日由保管传递财务室。其它财产、低值易耗品类领料，财务联附在发票后连同入库单、发票一并于报账时（报账期限为三天以内）传递财务4、收银底带、日报表经门店经理签字后，当日营业结束后或次日营业前传递财务(由收纳自行取得)，具体传递为：收

15、银员打出日报或收银底带稽核人员稽核并出具报告和差异报表财务室。5、货物短缺(溢余)单，附在入库单后一并于传递入库单时传递财务室。7、报损单两联：财务一联、报损一联。报损单由部门连同报损告一并传递保管处，保管处呈总经理审批后登记账务，然后将一联退还报损部门一联传递财务室，月终应将所有报损单传递财务室。6、盘点表原材料(鲜活食品)盘点表两联，财务室自行盘点，自行取得盘点，完毕后留存一联给部门；库房原材料盘点表一式两联，保管一联、财务一联，均于盘点完毕后取得；门店原材料盘点表一式三份，保管一联、财务一联、门店一联，财务联由保管于盘点完毕后两日内传递财务室，其余两联于盘点完毕时取得；其他盘点表一式三联

16、，部门一联、库管一联、财务一联，财务联与盘点完毕后两日内由保管传递财务室，其余由盘点完毕时取得。7、盘点差异表门店原材料差异表：由财务室根据主管呈报的差异表于月终时汇总，一式两联，由总经理审批和复核后由财务室留底一联，另一联由财务室传递门店经理。基地库房盘点差异表：一式三联，由财务室收取盘点表之日起7 日内出具经总经理复核后，分发部门和总经理，财务部留底一联。文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1

17、U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I

18、7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6

19、Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6

20、N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG

21、9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5

22、F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6

23、V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1财产、低值易耗品盘存差异表一式四份，总经理一份、财务一份、库管一份、部门一份，差异表由库管于盘点完毕后10日内出具，分别呈部门经理和总经理签字后分发各部门。10、部门内部物资调拨单：一式四联，财务、库管、使用部门各一联，由库管于调拨之日出具。调拨双方签字后呈执总，审核后由保管分发各部门。11、申购单：一式两联，申购部门留底一联，另一联通过不同途径传递财务室：（1）申购部门通过各级审批（2）传递采购部（或由基地传递采购部），采购实施采购。采购完毕传递库管处（3）库管入库同时审核申购单并办理相关手续（

24、4）由库管最后直接（或经过采购）传递财务室。12、所有单据每一列都应准确、真实传递给相关部门，不能遗漏、错单，要及时发现错单，把错单收回，并调换正确的单据。六、单据保管1、财务部单据均应填制记账凭证，随记账凭证按会计规定装订成册。2、所有电脑单据，同手工单据保管。3、库管单据分为：入库单(应付带申购单)、领料单、配送单、调拨单分类装订成册，封面记录、单据期限、号码范围、单据种类、单据册数、年度总编号等会计规定相关内容。4、门店及基地应将各自的配送单、领料单按月装订成册，封面记录、单据种类和张数等。5、各部门年终时应将所有装订成册的单据移交财务室。文档编码:CG9I7P1A3P8 HK5F6Y1

25、0X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1

26、U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I

27、7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6

28、Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6

29、N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG

30、9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1文档编码:CG9I7P1A3P8 HK5F6Y10X5Y7 ZL6V6N1U4R1