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前些时参加了扬州地区商业局财会工作互查,从互查中了解到有的企业大砍商品核算环节,不顾具体条件,下放商品会计,使商品核算工作在一部份企业中,长期处于无控制的抽单,无程序的记帐,无依据的估转成本,造成商品库存不实,销售成本不实,经营利润不实的混乱局面.我省有两个二级站,十年动乱以来,一直估转成本,去年盘存计实,商品明细分类帐面库存金额相加,与总帐商品库存科目余额差异很大,一个站多二百四十七万元,一个站少五十几万元.怎样合理地组织商品核算?必须明确四点基本要求:一、必须有利于扩大商品流通,指导购销业务.商业批发企业要做到情况明、数字清,必须采用数量、金额核算法,按照商品的编号、品名、规格、单价进行明细分类核算,用实物(数量)和货币(金额)两个量度反映各种商品动态和结存数
A few days ago, he participated in the mutual review of the accounting work of the Bureau of Commerce of Yangzhou and learned from the mutual investigation that some enterprises have severely cut commodity accounting links. Regardless of specific conditions, they have decentralized commodity accounting so that commodity accounting work is in a part of enterprises. Uncontrolled withdrawal, non-procedural billing, unjustified conversion costs, false product inventory, false sales costs, and unrealistic operating profits. There are two secondary stations in the province and ten years of turmoil. Since then, the cost has been estimated. Last year’s inventory counts, the total amount of goods in the inventory breakdown of goods, and the balance of the inventory of general ledger goods stocks vary greatly, a station more than 2.47 million yuan, a station less than five dozen Ten thousand yuan. How to reasonably organize commodity accounting? Four basic requirements must be clarified: First, it must be conducive to expanding the circulation of commodities and guiding the purchase and sale business. Commercial wholesale enterprises must be aware of the circumstances and figures, and must use quantitative and monetary algorithms. According to the product’s serial number, product name, specifications, and unit price, detailed breakdown accounting is performed, and the physical quantity (quantity) and currency (amount) are used to reflect the dynamics and balance of various commodities.