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国营商业企业对随货购进不单独计价包装物腾空后的核算,一般是增“营业外收入”,对应科目则增“包装物”(能继续作包装物使用,或“物料用品”(能利用作为包装材料)或“现金”(作废旧物资出售)。笔者认为这种核算方法有不合理的地方。简要说明如下。 1、不符合“营业外收入”科目核算范围。会计制度规定“营业外收入”科目核算与生产经营过程无直接关系,应列入当期利润的收入,如果把随货购进不单独计价包装物价值列入“营业外收入”,
State-run commercial enterprises do not account for the purchase with the purchase of individually packaged goods vacated accounting, generally increased by “non-operating income”, corresponding subjects then by “packaging” (can continue to use for packaging, or “supplies” Use as a packaging material) or “cash” (for the sale of used materials) .I think this accounting method has unreasonable place.A brief explanation is as follows: 1, does not meet the “non-operating income” account accounting range.Accounting system provides that “business Outside income ”subject accounting and production and operation process is not directly related to the profit should be included in the current income, if the purchase price is not included in the package separately included in the“ non-operating income ”