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所谓“二员商品明细账”,就是将会计员的商品明细账与业务员的商品调拨明细账,合并成为一套既能满足业务部门需要,又能满足财会部门需要的商品明细账,简称“二员商品账”。“二员商品账”设置在业务部门,财会部门不再设置商品明细账。关于商品明细账的设置,在三级或二级批发站,究竟怎样设置好?设几套合适?在日常工作中如何才能使几个部门的商品账互相联系、互相配合、互相制约,使账账、账实便于核对,既能起到服务与监督的作用,又能符合精兵简政的要求?这些问题都值得认真地进行探讨研究。过去曾作为学术问题进行过讨论,发表专题文章和各种经验总结,从理论和实践上来看,“二员商品账”都是切实可行的。而且商业企业只有建立“二员商品账”才能彻底解决在记账、算账、对账等方面的重复劳动问题。
The so-called “two members of commodity breakdown”, is the accountant’s commodity breakdown and the clerk’s commodity allocation detailed account, merged into a set can not only meet the needs of the business sector, but also to meet the needs of the accounting department of the commodity breakdown, referred to as “ Two commodity account. ” “Two goods account” set up in the business sector, accounting department no longer set the commodity breakdown. On the commodity details of the account settings, at the three or two wholesale station, how to set up? Set several sets of appropriate? In daily work how to make several departments of commodity accounts linked to each other, with each other, mutual restraint, so that accounts Accounts, accounts and easy to check, can play a role in service and supervision, but also meet the requirements of elite simplification? These issues are worth serious study. In the past, I had discussed as an academic issue, published articles and summed up various experiences. From a theoretical and practical point of view, “two commodity accounts” are feasible. And commercial enterprises only to establish a “two commodity accounts” in order to completely solve the accounting, accounting, reconciliation and other aspects of duplication of labor issues.