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编辑同志: 贵刊1986年第10期登载了常小勇关于《改进固定資产内部转移核算的建议》,笔者表示赞同。按现行的国营工业企业会计制度,在总帐科目内各明细科目间转帐的不仅有固定资产,还有“包装物”、“低值易耗品”等科目。按常文的建议,设计一种专用转帐凭证,或用不同颜色印制的凭证加以区别。笔者考虑,在没有专用凭证的情况下对各单位现有的记帐凭
Edit comrades: your issue No. 10, 1986 published Xiaoyong on “to improve the internal transfer of fixed assets accounting recommendations,” I agree. According to the current accounting system for state-owned industrial enterprises, there are not only fixed assets, but also “packaging ” and “low-value consumables ” in the G / L account. According to the usual advice, design a special transfer voucher, or printed in different colors to distinguish the voucher. I consider, in the absence of special vouchers in the case of the existing accounting vouchers