论文部分内容阅读
当前有些零售企业在价格放开后,由于核算管理方面的配套改革未跟上,致使一些企业出现帐实不符,实物责任不清,成本计算不实等问题。为了使会计核算适应“四放开”的需要,笔者设想可对零售商品实行“双价”核算。即在总帐内设立两个“库存商品”的帐户,一个采用“售价核算,实物负责制”,一个采用“进价核算,盘存计销制”。具体内容是: 一、对国家定价商品以及家用电器、金银首饰、钟表、家具、车辆等单位价值较高宜于专柜经营的商品,仍实行“拨货计价,实物负责制”。(1)商品入库时,按售价验收入帐,以控制实物负责人的责任。售价变动,对调价商品进行盘点,填制“商品差价通知单”。商品销售时,按实际收入入帐,销售成本按已销商品售价总金额转帐,月终分摊差价。(2)建立“浮价销售记录单”,逐笔登记实销品种、数量、单价、金额、原定价、原金额、浮价销售差额等,定期交会计部门审查核算。(3)按商品的品名、规格、分户记载收、付、存数量和金额,实行商品价值和实物责任“双向”
At present, after some retail enterprises have opened their prices, due to the failure to keep up with the related reforms in accounting management, some companies have problems such as inconsistent accounts, unclear physical responsibilities, and inaccurate cost calculations. In order to adapt accounting to the needs of “four releases”, the author assumes that “two-price” accounting can be applied to retail commodities. That is, two accounts for “inventory goods” are set up in the general ledger, one uses “sales price accounting, physical responsibility system”, and the other uses “acquisition price calculation, inventory calculation and sales system.” The specific contents are as follows: 1. The goods that are valued by the state and the goods that are higher in value for household appliances, gold and silver jewellery, clocks, furniture, vehicles, etc., are still subject to “distribution of goods, and responsibility in kind”. (1) When the goods are put into storage, check the income account according to the selling price to control the responsibility of the person in charge of the physical object. Changes in the selling price, inventory of price-adjusted items, and filling in “commodity spread notices.” When commodities are sold, they are recorded according to their actual income. The cost of sales is transferred based on the total amount of the sold goods and the price is spread at the end of the month. (2) Establish a “Floating Sales Record Sheet”, register the actual sales variety, quantity, unit price, amount, original pricing, original amount, and sales difference at floating price, and submit it regularly to the accounting department for review and accounting. (3) According to the product’s name, specifications, and the amount and amount recorded, paid and stored, the implementation of the “two-way” value of goods and real goods