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商品提成差价(以下简称提成差价)是新华书店系统在1980年学习国外图书发行业在会计核算中,处理滞销商品的先进方法。这个核算方法在全国新华书店系统推行几年来的实践证明,利多弊少,在部份企业的会计核算中,对商品价值损耗的处理是可以借鉴的。图书商品在会计核算中的特性图书是物化的精神产品,既是思想政治教商的宣传品,又是具有价值和使用价值的商品。既然具有商品的属性,在流通过程中必然受到商品流通规律所制约。图书出版日新月异,全国每年有四万多种新书出版,图
Difference in commission (hereinafter referred to as commission difference) is the Xinhua Bookstore system in 1980 to study the book distribution industry in foreign accounting in accounting, dealing with unsalable goods advanced method. The accounting method in the country Xinhua Bookstore system to promote the practice of the past few years proved that the advantages and disadvantages less, in some enterprises accounting, the loss of value of the goods can be learned. The characteristics of books and commodities in accounting The books are materialized spiritual products, both propaganda materials of the ideological and political teaching, as well as commodities of value and use value. Since it has the attributes of goods, it is bound to be restricted by the laws of commodity circulation in the process of circulation. Books are published with each passing day, with more than 40,000 new books published every year in the country