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最近,财政部(91)财会字第12号文件印发了《关于国合商业、外贸、物资、医药、药材批发企业专项削价处理库存商品、物资会计处理规定的通知》,现将其中的几个问题作些说明。 1.这次专项削价的积压商品。物资,不作库存商品、物资的有关转帐处理,但要做好备查登记,与正常库存划清界限。由于这次专项削价商品、物资的范围较大,品种、规格繁多,若单设科目或子目核算,其转帐(尤其是明细帐)的工作是繁重的,故文件中规定了备查登记的办法。备查登记簿可以单设,也可在原有库存商品、物资明细帐中,对专项削价商品物资作出标记(如加盖戳记),或者直接在有关专项削价商品清单中作记录。
Recently, the Ministry of Finance (91) Cai Kuai Zi No. 12 document issued the "Circular on the Regulations of the State Council on the Cooperation between the State Council, the State Council, the State Council, the State Council, and the Ministry of Finance of the People’s Republic of China on the Specific Price Disposal of Inventory Goods and Materials Accounting by the State Council for the Enterprises, Foreign Trade, Materials, Pharmaceuticals and Medicines Wholesale Enterprises. Some explanation of the problem 1. The backlog of the special price of goods. Materials, not for the stock of goods, materials related to transfer processing, but to be prepared for registration, and the normal stock delineation. As this special price cut goods, goods of a larger range, variety, specifications, if a single set of subjects or subheadings, the transfer (especially the sub-account) of the work is heavy, so the document provides for the registration method . The record book for reference may be set separately or in the original inventory of goods or supplies, marked (for example, stamped) on the price of the special mark-up goods, or directly recorded in the list of special mark-down goods.