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百货系统经营的商品品种成千上万,很受群众欢迎。但对会计计算成本来说,却是一项繁重工作,不但工作量大,而且很难做到准确。我们一直在探索解决这个问题。经过多次实践、认识,认识、实践,终于在1981年研究出一种快速、准确的计算方法。具体作法是:每月上、中两旬由销货部门开票员按旬分销售品种编制数量、单价、金额统计表,报送财会部门。经财会部门审核,与当旬的销货交款金额核对,无误后交给记商品帐的同志,在记商品帐的同时,标出每种商品的进货价,经过审核结转当旬销货成本。从21日起,开票员开销贷票时顺便在每张票上标明进货原价,每日业务终了后送到财会部门,会计在审核销货票的同时,计出当日的销货成本,当日结转。这样一个月的业务处理完了,成本也出来了。做到天天有销售,旬日见成本。为了验证从21日到月末这一旬计算成本的准确性,下月初开票员报来上月下旬的销货统计表,记帐员在据以记商品帐时,仍旧将进价计出,与下旬
The department store system manages thousands of products and is very popular among the people. However, for accounting calculation costs, it is a heavy work. It is not only a heavy workload, but also difficult to be accurate. We have been exploring the solution to this problem. After many years of practice, understanding, understanding, and practice, a rapid and accurate calculation method was finally developed in 1981. The specific approach is: the monthly, mid-to-morrow, the sales department invoices by the ten-day sales of species to prepare the number of species, unit price, amount of statistics, reported to the accounting department. After examination and verification by the financial and accounting department, it checks the amount of sales made in the current ten days and submits it to the commodity account comrades. After recording the goods account, the purchase price of each commodity is marked, and the goods are put through the audit. cost. From the 21st onwards, the invoicer’s overhead ticket will be marked with the original purchase price on each ticket, and sent to the accounting department after the end of the daily business. The accountant will calculate the cost of goods sold on the . This month’s business was finished and the cost came out. There are sales every day, see the cost on a day. In order to verify the accuracy of the calculation of the cost from the 21st to the end of the month, the invoicer reported the sales statistics table at the end of last month. The accountkeeper still calculated the purchase price when he recorded the goods account. Late