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我站为了搞活流通,方便集体商业,个体商贩进货,于1984年起在站下属的独立核算零售门市开展代理批发业务(简称“以零代批”)。这项业务的最大特点是一套库存,两种业务。“以零代批”必须兼顾零售企业实行售价金额核算的特点。因此在组织“以零代批”会计核算中我们采用了以下两种方法。一、受站委托“以零代批”的核算方法。我站零售门市主要进货地点是站批发部、进货以批发价结算。在进货时无法分清该批商品的销售去向,只能按零售金额一次入帐,会计分录为:增记进销差价——××组(批零差),增记库存商品——××组(零售价),减记银行存款(进价、批发价)。
I station in order to invigorate the circulation, to facilitate the collective business, individual traders to purchase goods, starting in 1984 in the stations under the independent accounting retail outlets to carry out the agency wholesale business (referred to as “zero generation grant”). The biggest feature of this business is a set of inventory, two kinds of business. The “zero-generation batch” must take into account the characteristics of the retail price calculations carried out by retail enterprises. Therefore, we adopted the following two methods in the organization’s “zero-generation batch” accounting. First, the commissioned by the station “to zero generation batch” accounting method. I station retail outlets main place of purchase is the station wholesale department, purchases settled at wholesale prices. When the goods are purchased, it is impossible to distinguish the sales of the goods and can only be accounted for once in accordance with the retail sales amount. The accounting entries are: Sum of Invoicing Spread - xxx Group (Popularity Difference), Incremental Inventory Goods - XX Group (Retail price), write down bank deposits (purchase price, wholesale price).