在现行管理体制下,大多数出版社的会计核算是分级进行的。从出版社的整体角度来说,日常会计工作分为图书出版环节的成本核算(包括直销图书、省店包销图书的销售核算)和自办发行环节的销售核算两块二级核算,在月度(季度、年度)终了时,出版社负责汇总核算的会计人员根据自办发行部门报来的内部会计报表和社本部的会计核算资料,汇总编制对外报送的会计报告。这里就牵涉到出版社本部和发行部门内部收、发图书的结算价格问题、发行部门收到印刷厂送交图书的会计处理问题。 关于内部结算价格,各个出版社基本都是以图书定价的一定比例作为内部价格,差别仅在比例的高低不同。由于各个出版社内部管理要求和岗位设置的 Under the current management system, the accounting of most publishing houses is graded. From the overall point of view of the publishing house, the daily accounting work is divided into two parts: the cost accounting (including the sales books of the direct sales books and the provincial underwriting sales books) and the sales accounting of the publishing section of the book publishing, Quarterly, and year-end), the accounting personnel responsible for the summary accounting of the publishing houses shall compile the accounting reports submitted to the public according to the internal accounting statements submitted by the issuer itself and the accounting data of the headquarters. This involves the publishing house within the department and the issuance of books within the collection and payment of the issue of the issue price, the issuance of the printing house received the books sent to the accounting issues. As for the internal settlement price, each publishing house basically takes a certain percentage of the book price as the internal price, and the difference is only different in the proportions. Due to various internal management requirements and post settings