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《广西会计》87年第3期发表了王镜芝同志的《商业企业要搞好商品削价的核算》一文(以下简称《王文》)。文章对商业企业的商品削价核算作了一些有益的探索,并提了具体的核算办法。读后,我对《王文》提出的“为了避免在这些商品报废或削价时造成当月的大量财产损失,影响利润的减少,应该建立削价商品准备金,每月按库存商品平均结存额的一定比例进行预提,记入营业成本。”笔者对这一主张,有些不同看法。我认为,建立削价商品准备金在理论上能否成立?实践中是否
In the third issue of “Accounting in Guangxi” 87, No. 3 of the article entitled “Accounting for Commercial Enterprises Should Do a Good Price Reduction” by Comrade Wang Jingzhi (hereinafter referred to as “Wang Wen”) was published. The article made some useful explorations on the commodity price accounting of commercial enterprises and put forward specific accounting methods. After reading, I said to Wang Wen: “In order to avoid causing a large amount of property loss during the month when these products are scrapped or cut, affecting the reduction of profits, we should set up a reserve for the price reduction of goods. According to a certain monthly average balance of inventories, Proportion of pre-paid, credited to operating costs. ”The author of this idea, some different views. In my opinion, can the establishment of a price-cutting commodity reserve be theoretically possible?