现有工业会计制度规定,只核算销售收入,不核算工业总产值;只核算产品成本,不分承包者核算成本;只核算销售利润,不核算净产值和生产利润;只核算本单位全部资金占用情况,不按承包者核算各个阶段占用资金状况,等等.因此承包者占用的资金和承包的产值、成本、生产利润等项目,设有相应的会计科目进行核算.特别是多工序、多车间的企业,承包者只能承包总产值和净产值,或者承包生产利润,无法承包销售利润.为了解决这一问题,我认为应增设以下四个总帐科目: 一、“待转承包成本”科目.核算承包者在生产经营活动过程中所耗费的成本支出.承包者向企业领用原材料、报销费用时,记本科目的借方;本期应转入“承包成果”科目的成本费用,记本科目的贷方,本 The existing industrial accounting system stipulates that only the sales revenue is accounted for, and the total industrial output value is not accounted; only the product cost is accounted for, regardless of the contractor’s accounting cost; only the sales profit is accounted for, and the net output value and production profit are not accounted; only accounting for the total capital occupation of the unit is accounted for. , not in accordance with the contractor’s accounting for the status of the funds used in various stages, etc. Therefore, the contractor’s funds and the contracted output value, cost, production profit, etc., have corresponding accounting subjects for accounting. Especially for multi-process, multi-workshop Enterprises, contractors can only contract gross output value and net output value, or contract manufacturing profits, can not contract sales profits. In order to solve this problem, I believe that the following four GL accounts should be added: First, the “to be subcontracted costs” account. The cost incurred by the contractor in the course of production and business activities. When the contractor uses raw materials and reimburses the expenses for the enterprise, he must write down the debit of the undergraduate program; in this period, he shall transfer the cost of the “contracted accomplishment” subject, and credit the credit of the undergraduate program. this