Purchase and payment transactions are usually conducted through purchase requisition? Order? Accept? In enterprises with relatively sound internal control, the payment procedure is the same as sales and collection transactions, and usually requires a large number of vouchers and accounting records to deal with procurement and payment transactions. The main vouchers and accounting records involved in a typical procurement and payment cycle are as follows:

(1) Purchase requisition. A purchase requisition is a written document filled in by the relevant personnel of the product manufacturing department and the asset using department and sent to the purchasing department to apply for the purchase of goods, services or other assets.

(2) Purchase orders. A purchase order is a written document filled out by the purchasing department to purchase goods, services or other assets specified in the purchase order from another enterprise.

(3) acceptance sheet. An acceptance sheet is a voucher prepared when goods and assets are received, which lists the types and quantities of goods and assets received from suppliers.

(4) Seller's invoice. Supplier's invoice is a voucher issued by the supplier and handed over to the buyer, which lists the goods shipped or services provided, the amount payable and the payment terms.

(5) payment voucher. Payment voucher is a voucher prepared by the voucher payable department of the buyer's enterprise, indicating the goods, assets or services received, the amount payable and the date of payment. Payment voucher is the authorization document for the buyer to record and pay liabilities within the enterprise.

(6) transfer voucher. Transfer voucher refers to the accounting voucher for recording transfer transactions, which is compiled according to the original vouchers related to transfer transactions (that is, transactions that do not involve cash on hand and bank deposits).

(7) payment voucher. Payment vouchers include cash payment vouchers and bank deposit payment vouchers, which refer to accounting vouchers used to record cash on hand and bank deposit expenditure transactions.

(8) Accounts payable subsidiary ledger.

(9) Cash book and deposit journal.

(10) Supplier statement. The supplier statement is prepared by the supplier on a monthly basis, indicating the vouchers of the opening balance, the current purchase, the payment made to the supplier in the current period and the final balance. A supplier statement is a supplier's statement about related transactions. If the factors such as the possible time difference between the buyer and the seller are not considered, the ending balance should usually be the same as the corresponding accounts payable balance of the buyer.