论文部分内容阅读
目前,县级烟草公司所属的烟销售经理部(站)是非独立核算的报帐制单位,只经营卷烟批发,它们大多使用购、销、存三栏式帐表进行商品核算。由于这种方法不能满足部(站)自身经营管理和县烟草公司汇总报表的需要,笔者结合湖北黄州市烟草公司多年的实际经验,拟订一种适合卷烟经理部采用的购、销、调、存平衡核算的明细表和库存商品明细分类帐,暂名之为“四平”帐表核算法。其基本操作程序是:(1)按“格式一”设置库存商品明细分类。该帐比普通三栏式商品数量金额明细帐增加“结转销售成本”、“销售毛利”、“盘盈、盘亏”等栏,由经理部(站)的会计核算员根据营业员、仓库保管员填报的销售日报表”和“购销存日报表”记帐。(2)按“格式二”设置卷烟购销调存明细表。由经理部(站)的会计核算员定期
At present, the tobacco sales department (station) under the county-level tobacco company is a non-independent accountant reporting unit and only operates cigarette wholesalers. Most of them use purchase, sales, and depositing three-column accounting forms for commodity accounting. Since this method cannot meet the needs of the department (station)’s own management and county tobacco company’s consolidated statements, the author has combined many years of practical experience of the tobacco company in Huangzhou, Hubei Province to formulate a purchase, sales, and adjustment that are suitable for use by cigarette managers. The Balanced Account Balance Sheet and the inventory item breakdown ledger are tentatively called the “Siping” account statement kernel algorithm. Its basic operation procedure is: (1) According to “format one” to set up inventory commodity breakdown. This account adds “Carryover cost of sales”, “Margin for sales”, “Overage, Inventories”, etc., to the subsidiary column of the “General Three-Column Goods” amount, which is stored by the accounting officer of the manager (station) according to the salesperson and warehouse. “Sales Daily Statement” and “Purchased Daily Report” are booked. (2) According to “Form 2”, the details of the purchase and sales of cigarettes are set. Periodically by the Accountant of the Manager (Station)