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读寥承军同志的《国营商业企业应建立商品损失基金》一文后(见《广西会计》1987年第11期,后称《基金》),对所提国营商业企业商品损失的严重性,很有同感;但对建立“商品损失基金”,来解决商品损失问题,则不以为然。目前,在国营商业企业的商品损失,主要是残损霉变、冷背呆滞、价高质低、过期失效、库存逾量等等原因而引起报废或削价处理的损失。会计制度规定不属于商品流通费——商品损耗的范围,而属于“财产损失”范围。对这些商品损失,通过
After reading the article entitled “State-owned commercial enterprises should establish a commodity loss fund” by Comrade Zhancheng Cheng (see “Guangxi Accounting”, No. 11, 1987, hereinafter referred to as “the Fund”), the seriousness of the loss of goods in the state-owned commercial enterprises Share the same feeling. However, we will not agree with the establishment of a “commodity loss fund” to solve the problem of commodity losses. At present, the loss of goods in the state-run commercial enterprises is mainly caused by the loss of scrapping or price-cutting due to such causes as moldy mildew, dull and sluggish prices, high and low price, expired expiration, excess inventory and so on. Accounting system does not belong to the provisions of the circulation of goods - the scope of commodity depletion, which belongs to the “property loss” range. Pass on the loss of these goods