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编辑同志: 《财务与会计》1981年第二期《老矿长提出的问题》一文中,老会计解答老矿长提出的“发出商品”与“结算借款”为何不一致时,举出了五个因素,其中第一个因素是不妥的。按照新的会计制度的规定,没有办理托收手续的发出商品的实际成本,在发出商品时,只记入发出商品明细帐的“发出商品记录”栏,不在“发出商品”总帐科目核算。其实际成本仍留在“产成品”科目核算。月末,在资金平衡表中23行“产成品”项目反映,而不是在33行“发出商品”项目反映。所以,该文中提出的“发出商品”与“结算借款”之所
Editor comrades: “Finance and Accounting” 1981 the second issue of “the old mines raised the question,” a document, the old accountant answer the old mine leader proposed “issued goods ” and “settlement loans ” why not agree Out of the five factors, the first of which is inappropriate. According to the new accounting system, the actual cost of issuing goods without the collection formalities is included in the “issued goods records” column in which the goods are issued and the “issued goods” Account accounting. The actual cost remains in “finished product ” subjects accounting. At the end of the month, the 23-line “Finished Product” item is reflected in the balance sheet instead of the 33-line item “Issued Item”. Therefore, the article proposed “issue goods ” and “settlement loan ” place