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生活中很多启示是源于日常的点滴小事,生活如此,会计亦如此。故事1:某商店在一天夜里被偷,次日警察到现场时,商店老板叹到:还好是昨天夜里被偷的,要是前天就亏大了。警察问为什么老板说:昨天上午店里全部降价,打5折,所以少损失一半……乍看故事1,直觉上会认为商店老板搞错了,实际损失的货物没变,只不过是售价变了,怎么能因为失窃的时间不同就认定为损失也不同。但仔细一想,如果将失窃前一天作为会计期末截止日,当天已完成了相关的会计处理,则商店老板的话倒也不全错。在会计期末截止日,商店已经就售价进行了调整,按照商品流通
A lot of inspiration in life is from the daily little things, life is so, accounting is also true. Story 1: A store was stolen one night, the police arrived the next day when the store owner sighed: Fortunately, stolen yesterday night, if the day before the loss of big. Police asked why the boss said: All the stores yesterday morning price cuts, playing 5 fold, so less loss of half ... ... At first glance story 1, the intuition will think the shop owner was wrong, the actual loss of the goods did not change, but the price Has changed, how can be identified as a loss because of the time of theft is different. But think carefully, if the day before the stolen as the accounting end of the deadline, the day has completed the relevant accounting treatment, then the store owner’s not quite the whole story. At the end of the accounting period, the store has adjusted its selling prices in accordance with the circulation of commodities