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润滑用油有机油、黄油和齿轮油等,这些油,该入何帐,会计制度上没有明确规定,从82年的会计捡查中发现,有以下三种入帐法:一是入燃料户,购入时增加库存燃料,领用后,作燃料消耗记入成本;二是购入时,入燃料户,领用后,作修理费记入成本;三是入材料户,购入时增加库存材料,领用后,作修理材料消耗记人成本.上述三种记帐法,哪种正确呢?这就要根据润滑用油的性能,进行科学的分析.所谓润滑用油,就是润滑机械部件与部件相连接的部位,或是其他活动部位.它的作用是减少机件磨损,延长汽车的使用时间,它纯属起修理作用.所谓燃料,就是燃烧之料,通过燃料的燃烧而产生动力,推动汽车在公路上行驶,它纯属能源之料.两者不能混为一谈.所
Lubricating oil, organic oil, butter and gear oil, the oil, the entry into account, the accounting system is not clearly defined, from 82 years of accounting inspection found that there are three accounting methods: First, into the fuel households , The purchase of increased inventory of fuel, collar, for fuel consumption credited cost; second is purchased, into the fuel households, recipients, for the cost of repair costs; third into the material households, purchase increased Inventory materials, collar, for the cost of repair materials to record the cost of the above three accounting method, which is correct? This should be based on the performance of lubricating oil, scientific analysis of the so-called lubricating oil, lubrication machinery Parts and components connected to the site, or other activities. Its role is to reduce mechanical wear and prolong the use of the car, it is purely a repair. The so-called fuel, is the burning of the material, produced by the combustion of fuel Power, to promote the car driving on the road, it is purely an energy source of the two can not be confused.