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《广西会计》1989年第7期刊登了胡顺生同志《试议大中型零售企业商品的核算》一文(以下简称胡文),胡文称大中型零售企业“有必要、也有条件采用‘数量和内部统一进价核算’”,(以下简称“数量统一进价法?)对此,笔者持有不同的看法。首先,实行“数量统一进价法”,实行浮动价格销售商品,营业员可以随意对商品的销售价格进行调整。这就不利于物价部门进行监督。国营商业企业在商品的流通领域中,起着主导的作用,特别是国营零售企业直接面向消费者,而物价问题又是消费者最为敏感
In the 7th issue of “Accounting in Guangxi,” published in the 7th issue of 1989, the article “Committee on Accounting for Commodity of Large and Medium-sized Retail Enterprises” by Hu Shunsheng (hereinafter referred to as Hu Wen), Hu Wen stated that large and medium-sized retail enterprises “necessary and conditional to adopt” quantity and internal conditions. The unified price calculation ’(hereinafter referred to as the “quantitative unified purchase price method”) holds different views on this. First, the “quantity unified purchase price method” is adopted, and the floating price sales goods are used. The salesperson can freely The adjustment of the sales price is not conducive to the supervision of the price department. State-owned commercial enterprises play a leading role in the circulation of commodities, especially the state-owned retail enterprises are directly facing consumers, and the price issue is the most sensitive to consumers.