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一、调帐原则企业于1993年7月1日前仍然按照原《供销合作社会计制度》的规定设置有关的会计帐目,并按原规定的记帐方法进行日常会计核算,编制有关的会计报表。1993年7月1日起,执行新发布的《商品流通企业会计制度》。执行新制度后,1993年7月1日以前的业务事项不再调整。调帐时,按照新制度的要求,对原有经济事项的调整(如有价证券应计利息等)应作为6月底以前发生的经济事项补记到6月份帐内。企业应按补记后的数字编制有关会计报表和科目余额表,并将科目余额作为7月份的月初数。企业按照新制度的要求对7月份月初余额进行调整,应作为7月份的经济事项(调整月初数)记入7月份有关帐内,7月份的有关报表应按调整后的数字编制。二、帐目调整1、“在途商品”科目新制度中设置了“商品采购”科
First, the principle of adjustment of accounts In July 1, 1993, the company still set up the relevant accounts in accordance with the original “Social Cooperation System of Supply and Marketing Cooperation”, and carried out daily accounting according to the original prescribed accounting methods, and prepared the relevant accounting statements. From July 1, 1993, the newly issued “Accounting System for Commodity Distribution Enterprises” was implemented. After the implementation of the new system, business matters before July 1, 1993 will no longer be adjusted. When adjusting accounts, in accordance with the requirements of the new system, adjustments to existing economic matters (eg, interest accrued on securities, etc.) should be added to the June accounts as economic matters that occurred before the end of June. The company shall compile the relevant accounting statements and account balance sheets according to the figures after the supplement, and regard the account balance as the beginning of July. In accordance with the requirements of the new system, the enterprise shall adjust the balance at the beginning of July to be recorded in July as the economic matter in July (the initial number of adjustment months), and the relevant statements in July should be compiled according to the adjusted figure. II. Adjustments to the Account 1. The “Commodity Procurement” Section was set up in the new system of the “In-transit goods” subject.