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《广西会计》87年第8期发表了刘治平同志的《预提商品削价准备金质疑》一文,该文认为“预提商品削价准备金,从哲学的观点来看,不符合马克思主义的认识论;从会计原则来说,违反客观性、真实性原则”,“在实践中也不可行”。对此,我有些不同看法,现提出来,以就教于作者及广大财会同仁。一、预提商品削价准备金,是否符合马克思主义的认识论?是否违反会计工作的客观性和真实性原则?这个问题的关键,是承认还是不承认商业企业的库存商品价值损耗,在一定的额度或比率以内,
In the eighth issue of Guangxi Accounting, Comrade Liu Zhiping published the article titled “Questioning the Excessive Prepaid Commodity Price Reserve Reserve” in 1987, saying that “from the philosophical point of view, it is not in line with Marxist epistemology ; From the accounting principles, in violation of the principle of objectivity and authenticity ”,“ in practice is not feasible. ” In this regard, I have some different views, are put forward to teach in the author and the majority of accounting colleagues. First, preconditions for commodity price cuts, whether in line with Marxist epistemology? Does it violate the objectivity and authenticity of accounting principles? The key issue is to recognize or not recognize the commercial enterprise inventory value loss, in a certain amount of Or ratio,