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在商品流通体制改革中,以商品集散城市为枢纽,以批发商业改革为主体,打破地区、行业界限和批发层次,逐步建立起各种类型的贸易中心。这种贸易中心,冲破了条条块块的束缚,根据经济流向,发展横向联系,形成纵横交错的网络,按照经济规律、价值规律和供求规律的要求,组织商品流通。它经营方式灵活多样;可以自营,可以联营,也可以代购、代销、代储、代运;现货交易与期货交易结合,批发与零售结合;既可按批量作价,实行各种差价,又可随行就市,实行浮动价格;既可现款结算,又可实行分期付款办法。随着贸易中心的建立,对会计核算工作提出许多新的问题和要求,需要进行探讨和解决。本文拟就贸易中心会计核
In the reform of the commodity circulation system, it focuses on commodity distribution cities and focuses on wholesale commercial reforms. It breaks down regional and industry boundaries and wholesale levels, and gradually establishes various types of trade centers. This kind of trade center breaks the shackles of all kinds of blocks, develops horizontal connections based on economic flow, and forms criss-cross networks, organizing commodity circulation in accordance with the requirements of economic laws, value laws, and laws of supply and demand. It operates in a flexible and diversified manner; it can be self-employed, it can be jointly operated, or it can be purchased, sold on behalf of the agency, on behalf of the storage, on behalf of the transport; spot trading and futures trading, combined with wholesale and retail; can be based on batch pricing, the implementation of various spreads, but also Follow the market, the implementation of floating prices; both cash settlement, but also implement the installment payment method. With the establishment of the trade center, many new questions and requirements have been put forward for the accounting work, which needs to be discussed and resolved. This article is about trading center accounting