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(一) 由于粮食企业现行会计制度对议价包装物核算未作明确规定,致使部分基层企业对议价包装物的管理和核算出现混乱。有的企业购进议价包装物与平价包装物规格、质量不一,基层平议兼营粮站在平价粮油外调时,随之调出非标准的议价装具,造成装具降等、降价,损失严重。有的企业将不同价格的装具与平价装具合并核算,致使平价包装物帐面价格混乱,帐实严重不符。有的企业将议价包装物列入其他应收欹科目核算,只核算金额,不记载数量,失去对基层报帐单位议价装具的统驭和控制作用。笔者认为:议价包装物核算应根据粮食企业经营体制现状,分别不同经营
(1) Due to the fact that the current accounting system of grain companies does not specify the accounting for bargaining packages, some grass-roots enterprises are confused about the management and accounting of bargaining packages. Some companies purchase bargaining packages and cheap packages with different specifications and quality. When grass-roots flat-operated and food stations are transferred from low-priced grain and oil, they are transferred to non-standard bargaining equipment, resulting in lower equipment prices, and serious losses. Some companies have combined the pricing of different prices of equipment and cheap equipment, resulting in confusing book prices of parcels and serious inconsistency in accounting. Some enterprises have included bargaining packages as accounts for other receivables. They only accounted for the amount, did not record the quantity, and lost the reconciliation and control of bargaining at the grass-roots reimbursement unit. The author believes that: The bargaining package accounting should be based on the status quo of