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商业企业的柜组核算,也叫群众经济核算。它的基本内容是:群众核算指标分为收入和支出两项。而收入项又分为购销、毛利率、毛利额、其它收入、利润五小项;支出项下分费用(其中包括工资、损耗、公杂费、利息)、税金、亏损三小项。为了配合清产核算和巩固清产核算的成果,还应建立附列资料,设有经营品种、期末库存商品、平均库存、费用节约、平均工作量、资金周转天等七项指标。现就上述主要指标计算和填列方法说明如下: 一、购销。每个柜组按核算期实际发生数填列。购销指标是一项基本的指标。它是其它经济指标的前
The account group accounting of commercial enterprises is also called the economic accounting of the people. Its basic content is: The mass accounting index is divided into income and expenditure. The income items are divided into purchase and sales, gross profit margin, gross profit, other income, and profit; the expenses (including salaries, losses, public and miscellaneous fees, interest), taxes, and losses are the three items of expenditure items. In order to cooperate with clearing accounts and consolidate the results of clearing accounts, additional data should also be created, with seven indicators such as business types, ending stocks, average inventory, cost savings, average workload, and cash flow days. The calculation and filling of the above major indicators are explained as follows: 1. Purchase and sales. Each cabinet group is filled out according to the actual number of occurrences in the accounting period. Purchase and sales indicators are a basic indicator. It is before other economic indicators