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财会工作是物资再生利用企业搞好经营管理,加强经济核算,提高经济效益的关键,也是企业领导的“参谋”和和“助手”。在深化企业改革中,财会工作面临的新情况、新问题层出不穷,有待研究和改进。山东省金属回收系统的财会人员从去年以来,他们自动组织了一财会理论研究小组,针对工作中遇到的情况和问题提交研究小组集体研究讨论,提出改进建议,经权力机关审定执行。“山东省物资系统金属回收企业物资平议价串换购销的差价帐务处理办法”就是这样产生的。这种做法很好,现将他们的差价帐务处理办法摘要转载如下,供大家参考。
Finance and accounting work is the key to the improvement of business management of material recycling enterprises, strengthening of economic accounting, and improvement of economic efficiency. It is also a “staff” and “assistant” of the company’s leaders. In the process of deepening corporate reforms, new situations and new problems faced by the accounting work are constantly emerging and need to be studied and improved. Since last year, the accounting personnel of the metal recycling system in Shandong Province has organized a theoretical research group for finance and accounting, and submitted research groups for collective research and discussion on the problems and problems encountered in the work, and put forward suggestions for improvement, which have been verified and implemented by the authorities. “The method of dealing with the difference account for the purchase and sale of goods by the metal materials recycling company in Shandong Province’s material system” is just like this. This is a very good practice. We will now reproduce the summary of their handling methods for differential account transactions for your reference.