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在会计核算中,烟用物资既是资产负债表中流动资产的一个重要项目,也是损益表中销售收入和销售成本的来源。因此,对烟用物资收入、发出、结存的确认,计量、记录和报告是否正确,都直接或者间接的关系到企业财务状况和经营成果是否正确,进而还会影响所得税、收益分配和对企业管理当局的业绩评价等各个方面。本文通过对烟用物资管理内涵、目标及意义的阐述,找出烟用物资管理中存在的一些问题及原因,进而提出解决问题的方案。
In accounting, tobacco materials are both an important item of current assets in the balance sheet and a source of sales revenue and cost of sales in the income statement. Therefore, whether the revenue, issue, balance confirmation, measurement, recording and reporting of cigarette materials are correct or not is directly or indirectly related to the correctness of the enterprise’s financial status and operating results, which in turn will affect the income tax, income distribution and management of enterprises The performance evaluation of the authorities and other aspects. In this paper, through expatiating on the connotation, goal and significance of tobacco material management, this paper finds out some problems and reasons in the management of tobacco materials, and then puts forward the solution to the problem.