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在商品流通过程中,难免发生残损变质、冷背呆滞和社会淘汰等有问题的商品。湖北鄂城供销社系统在六十年代的“三清”中,处理有问题商品损失达200万元,1978年遵照国务院159号文件精神,又处理有问题商品损失72.9万元。这两次大的处理,出现了大量财产损失,影响国家财政收入和企业经营成果。目前,对有问题商品,主要是进行削价处理,按现行《供销合作社会计制度》规定,削价后的商品,新售价仍高于原进价的,削价部分冲减进销差价,新售价低于原进价的,冲减全部进销差价后,再将低于原进价部分,一次以财产损失核销。这种作法,不利于加强企业经营管理,不能正确反映企业经营成果,比较明显的问题是:
In the process of commodity circulation, it is unavoidable that products with problems such as deterioration, cold stagnation and social elimination will be inevitable. Hubei Echeng Supply and Marketing Cooperative System handled the loss of 2 million yuan of defective commodities in the “Sanqing” in the 1960s. In 1978, it complied with the spirit of 159 documents of the State Council and handled 729,000 yuan of commodity losses. With these two major disposals, there have been a large number of property losses that have affected the state’s fiscal revenues and corporate operating results. At present, the problematic goods are mainly dealt with by price cuts. According to the current “Social Supply and Marketing Cooperation System” provision, the new price is still higher than the original purchase price, and the cut price partially offsets the difference between the selling price and the new price. If the price is lower than the original purchase price, after reducing the difference between the total purchase price and the purchase price, it will be lower than the original purchase price portion and be written off once as property loss. This practice is not conducive to strengthening business management and can not accurately reflect the business results of enterprises. The more obvious problems are: