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(一) 商业零售企业对库存商品的管理有两种核算方法:一种是“数量进价金额核算”法,一种是“售价金额核算,实物负责制”。 采用“数量进价金额核算”,必须取得实物量增减凭证。数量增加,以购货发票和其他有关凭证为依据;数量减少,主要为销售,以销售凭证为依据,因而在商品销售中对每笔交易都要填制销售凭证。“库存商品明细帐”按商品的品名,规格分设明细帐户,只要是同一品名、规格的商品,不问其进货批次、进价是否相同,都在同一分类帐页连续登记,以完整反映某种商品收付存的全面情况,并按不同存放仓库,反映每一仓库的结存数量。
(1) Commercial retail companies have two methods of accounting for the management of inventories: one is the “accounting for the amount of purchase price” method and the other is the “calculation of the sale price amount, the physical responsibility system”. Using the “quantity amount amount calculation”, you must obtain physical quantity increase and decrease vouchers. The increase in quantity is based on purchase invoices and other related certificates; the decrease in quantity is mainly based on sales, based on sales vouchers, and therefore sales vouchers must be filled in for each transaction in the sale of goods. The “Inventory Goods Sub-Account” divides the detailed account according to the product name and specifications. As long as it is the same product name and specifications, regardless of whether the purchase lot and the purchase price are the same, it is continuously registered on the same ledger page to reflect the entire product. The overall situation of the receipt and payment of various commodities and the storage of warehouses according to different conditions, reflecting the balance of each warehouse.