新洲县雅风百货商店,是一个独立核算的小型商店,现有职工38人,内设11个柜组。经营百货、纺织、文化用品、鞋帽成衣、五金交电等商品。1983年以来,该商店以经营方向正、服务质量好、经济效益高而闻名。连续三年被评为“文明单位”和“创第一流服务红旗单位”。这家红旗单位的财会工作做得怎样呢?笔者带着这个问题走访了这个商店。“财会基础工作是一切工作的基础”。这是该店领导人向我们说的第—句话。该店做到了凭证审核严格,财务手续清楚,科目运用正确,费用处理恰当,成本核算准确,帐帐帐货相符,盈亏数字真实,报表质量良好,档案管理科学。完整真实地反映了企业的各项资金、财产和经营情况。在县政府组织的企业整顿验收中,财务整顿得了满分。谈店实行了全面柜组核算,使各柜组费用负担合理,盈亏反映真实,调动了各柜组的经营积极性。翻开该店的会计帐簿,各柜的资金分布情况和财务收支情况,一目了然,为企业的经营决策提供了准确的信息,起到了参谋作用。 Xinzhou County Ya Feng department store, is an independent accounting of small shops, employees 38 people, equipped with 11 cabinets. Department stores, textiles, stationery, shoes and hats clothing, Wujinjiaodian and other commodities. Since 1983, the store is well known for its positive management, quality of service and high economic returns. For three consecutive years was named “civilized unit” and “a red flag first-class service units.” The red flag unit of the accounting work done? I took this problem visited the store. “Fundamentals of finance and accounting is the foundation of all work.” This is the first sentence the leader of the shop told us. The store to do a voucher audit rigorous, clear financial procedures, the correct use of subjects, expenses handled properly, accurate cost accounting, accounting accounts receivable, profit and loss figures are true, good reporting quality, records management science. A complete and true reflection of the business of the funds, property and operating conditions. In the rectification and acceptance of the enterprises organized by the county government, the financial consolidation got the best score. Shop on the implementation of a comprehensive cabinet accounting, so that the burden of all cabinets reasonable expenses, profits and losses reflect the real, mobilized the enthusiasm of each cabinet group. Opened the store’s accounting books, the counters of the capital distribution and financial income and expenditure, at a glance, for the business management decisions provide accurate information, played a staff role.