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近几年来,各地食品公司及购销站建造了不少二十几吨到二、三百吨的小型冷库。在中国食品总公司制订的食品企业会计核算办法中,对小型冷库的会计核算办法未具体规定,目前各地食品企业对这些小冷库的会计核算方法不尽一致。我认为,把小冷库作为食品站(厂)的附营业务核算是可行的。一、储藏的商品应属于食品站(厂)的库存商品,小冷库应建立进库出库收发台帐,以便按月结算冷冻费用。月末根据台帐结算出的冷冻费用作为小冷库收入,而食品站(厂)作为企业商品流转费用列支。二、小冷库应收的代储代冻费的收入,先以增:附营业务收入——冻费收入,增:应收款——××单位冷冻费。收到冻费时,增:银行存款,减:应收款。月终调整营业税时,增:税金,增:应缴
In recent years, various food companies and purchase and sales stations have built a number of small cold storages ranging from 20 tons to two or three hundred tons. In the accounting method of food enterprises formulated by China National Food Corporation, the accounting methods for small-scale cold storage are not specified. At present, the accounting methods of these small cold storage companies are not consistent. In my opinion, it is feasible to use the small cold storage as an additional business accounting for food stations (plants). 1. Stored goods should belong to the stocks at the food station (factory), and small cold storages should be built into and out of the library to send and receive bills, in order to settle monthly freezing fees. At the end of the month, the frozen fees calculated based on the ledger account were used as small cold storage revenues, while the food stations (plants) were charged as corporate commodity circulation expenses. Second, small cold storage receivables for the generation of storage fees for frozen deposits, first to increase: income from attached operations - frozen income, increase: receivables - × unit frozen fee. When a fee is received, increase: bank deposit, deduct: receivable. When the business tax is adjusted at the end of the month, increase: tax, increase: payable