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基层供销社的柜组核算,是以营业柜组为单位,本着管而合理、算而有用,简便易行、因地制宜的原则而进行的一种简易核算.柜组核算应根据各地的实际情况,采取不同的组织形式和方法来进行.因为柜组和营业员,主要精力是从事购销业务,如果要另搞一套核算,势必影响一定精力,对开展工作不利.因此,我认为柜组核算可以从下面算上来,也可以从上面算下去,上下结合.于是提出来一个以会计专业核算为主,以群众核算为辅的柜组核算方法.从我县一年来的实践看,这是规模小的企业搞好柜组核算的一个有效方法.我县于1980年全面推行定额管理.这对增加经营品种,扩大购销业务,加速资金周转起到一定作
The basic accounting of the supply and marketing cooperatives at the grass-roots level is a simple accounting method based on the principle of reasonable and reasonable, convenient, and feasible measures in line with the business units. , Take different forms of organization and methods to carry out.Because the cabinet group and salesperson, the main energy is engaged in buying and selling business, if you want to engage in a set of accounting, is bound to affect a certain amount of energy, to work unfavorable.Therefore, I think cabinet accounting can Calculated from the following, you can count from the top, combined with the upper and lower. So put forward to a accounting professional accounting, accounting for the masses as a subsidiary of cabinet accounting method.From the county a year of practice, this is a small scale Of the enterprises do a good job cabinet accounting an effective method.Our county in the full implementation of quota management in 1980. This increase business varieties, expand sales and marketing operations, to speed up the cash flow to a certain extent