Which of the following documents should be checked before a purchase invoice is paid, to confirm that the price and quantities are correct?
A、Price check Quantity check Purchase order Purchase order
B、Price check Quantity check Goods received note Delivery note Goods
C、Price check Quantity check Purchase invoice Goods received note
D、Price check Quantity check Purchase order Goods received note
A、Price check Quantity check Purchase order Purchase order
B、Price check Quantity check Goods received note Delivery note Goods
C、Price check Quantity check Purchase invoice Goods received note
D、Price check Quantity check Purchase order Goods received note
【参考答案及解析】
The price should be checked against a copy of the purchase order, or possibly against an official price list from the supplier. The purchase order should show the price the buyer has negotiated； including any discount. The quantity ordered might not be the same as the quantity delivered, so the quantity on the invoice should be checked against the goods received note. The goods received note is preferable to the delivery note, because the delivery note might be signed quickly, before the stores department has had time to check for faulty items or to carry out a detailed count of the items delivered.
The price should be checked against a copy of the purchase order, or possibly against an official price list from the supplier. The purchase order should show the price the buyer has negotiated； including any discount. The quantity ordered might not be the same as the quantity delivered, so the quantity on the invoice should be checked against the goods received note. The goods received note is preferable to the delivery note, because the delivery note might be signed quickly, before the stores department has had time to check for faulty items or to carry out a detailed count of the items delivered.