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《广西会计》1986年第2期刊载了《改进零售商业企业核算方法的探讨》(以下简称《探讨》),嗣后又相继发表了两篇讨论这个课题的文章,读后深受教益。笔者从事会计工作多年,亦愿谈点个人意见,以作抛砖引玉。一、商业企业零售业务核算方法的改革过程。建国初期,商业企业的商品一律采用“数量进价金额核算”。这种核算方法是比较严密的,对批发业务和农付产品收购业务是适合的。但是,零售商业经营品种繁多,
Guangxi Accounting published the second issue in 1986, “Discussion on Improving the Methods of Accounting for Retail Commercial Enterprises” (hereinafter referred to as “Discussion”), and subsequently published two articles discussing this topic one after another, which were greatly benefited from teaching. I have been engaged in accounting for many years, I would also like to talk about personal opinions, as a starting point. First, the retail business business methods of accounting reform process. In the early days of the founding of the People’s Republic of China, the commercial enterprises’ merchandise were all used “the amount of purchase price amount accounting.” This accounting method is more stringent, the wholesale business and agricultural products to buy business is appropriate. However, a wide variety of retail business,