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商业企业往往会出现单到货未到,货到单未到两种情况的在途商品。现行会计制度规定,对在途商品,可以采用平行登记法或抽单核对法进行管理,但平行登记法,由于帐务转销时必须对照原记行次登记,帐面上又无余额,使人感到,原记行次难找、差错难查、余额难求;而抽单核对法,由于无帐务记录,单据传递时一旦发生差错和混乱,就难以清理,余额难对。针对这种情况,自1985年以来,我们在改进传统做法的基础上,试行了帐单结合的管理办法。
Commercial companies often have single-arrival arrivals and in-transit merchandise that does not arrive in two cases. The current accounting system stipulates that in-transit goods can be managed using the parallel registration method or the withdrawal verification method. However, since the parallel registration method requires the registration of original accounts and the balance of accounts, there is no balance on the account. People feel that the original records are difficult to find, errors are difficult to check, and balances are difficult to find. However, because of the absence of accounting records, once the bills are transferred, they will be difficult to clean up and the balance will be difficult. In view of this situation, since 1985, on the basis of improving traditional practices, we have tried to implement a bill-binding management approach.