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财、农两部颁布的《乡镇企业会计制度》将发出商品归属为定额流动资产,符合乡镇企业生产经营核算的特点和要求。 为什么说发出商品应该归属定额流动资产占用范畴呢?我谈一点浅见。我认为发出商品资金的归属有以下四个方面因素: 一、非结算类帐户的因素。在现行会计惯例中,通常把发出商品当作结算类性质的帐户。我以为这是不妥的。因为资金占用结算帐户是用来反映和监督企业债权增减变动情况和实有数额的帐户。其增(借)方反映债权的增加数,减(贷)方反映减少数,余额在增(借)方,反映债权的现有实际数。新制度把发出商品归属为定额流动资产,是非结算类性
The Accounting System for Township Enterprises promulgated by the Ministry of Finance and Agriculture will issue commodities as fixed-current assets and meet the characteristics and requirements of the production and operation accounting of township enterprises. Why do we say that the issue of goods should belong to the category of fixed-current assets? Let me talk a little. I think there are four factors in the attribution of the goods to be issued: 1. The factors of non-clearing accounts. In current accounting practices, goods are usually issued as settlement-type accounts. I thought it was wrong. Because the capital occupancy settlement account is used to reflect and supervise the increase and decrease of corporate creditor’s rights and actual amount of accounts. The increase (debit) party reflects the increase in creditor’s rights, the depreciation party reflects the decrease, and the balance is increased (debit), reflecting the existing actual number of claims. The new system classifies issued products as fixed-current assets and is non-clearing