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吐鲁番地区汽车配件公司有自有流动资金42万元,固定资产8.2万元,拒负着地区2千余辆汽车配件的供应工作,十年来对地区交通运输事业的发展作出了一定的贡献。但该企业财务管理比较混乱,财会人员调动十分频繁,九年之中主管会计调换四人,出纳员调换八人。历任会计均没有受过专业培训,素质差。比较突出的是该企业从成立之日起,在商品核算上采用售价金额核算,但又不遵照会计制度规定,按商品存销比例分摊进销差
Turpan Auto Parts Co., Ltd. has its own liquidity of 420,000 yuan and fixed assets of 82,000 yuan. It refuses to supply more than 2,000 auto parts in the region. It has made a certain contribution to the development of regional transportation in the past ten years. However, the financial management of the company was relatively confusing, and the accounting personnel were mobilized very frequently. In the past nine years, the chief accountant exchanged four people, and the cashier exchanged eight people. Successive accountants have not received professional training and have poor quality. It is more prominent that the company has adopted the sales price calculation for commodity accounting since the date of its establishment, but it has not complied with the requirements of the accounting system, and assessed the difference between the selling and selling ratios according to the ratio of commodity storage and sales.