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目前一般企业的销售日报表格式比较简单,仅反映收款情况和销售总额,不能适应商业体制改革第二步利改税和商品跨行业经营的情况.例如,目前经营五交化商品的企业也经营机电和原物资部门经营的商品;根据第二步利改税的有关规定,企业要每月正确计算上交批发营业税;此外,商品销售后退货款、价格差错更正款,都不能在销售日报表中反映出来.加之会计部门在资料传递上的差误,往往造成会统数字不符,影响会统资料的正确性.为了保证会统数字一致,便于财会人员正确计算税款,有必要改革批发企业的销售日报表的格式. 江苏省五交化公司经营部使用的“棋盘式”销售日报表(格式附后)比较适用,它根据资金占用和资金来源的平衡关系,把表设计为两大部分:第一部分反映销售收入的
At present, the format of daily sales reports of general enterprises is relatively simple, reflecting only the collection status and total sales, and cannot be adapted to the second-stage reform of commercial system reform and taxation and the cross-industry operation of commodities. For example, the companies that currently operate five cross-border commodities are also Operate the products operated by the electrical and electronic materials department and the original materials department; according to the relevant provisions of the second-step profit-reforming tax, the enterprise shall calculate and pay the wholesale business tax correctly every month; in addition, the goods returned after the sale of goods and the correction of the price error shall not be included in the daily sales report. Reflected in the accounting department in addition to the error in the data transmission, often result in unification of the statistics of the system, affecting the accuracy of the system data. In order to ensure that the unified system of figures, to facilitate accounting personnel to correctly calculate the tax, it is necessary to reform the wholesale business The format of the sales daily report. The “checkerboard type” sales daily report used by the operating department of Jiangsu Wujiao Chemical Co., Ltd. (appended to the format) is more applicable. Based on the balance between capital occupation and funding sources, the table is designed into two parts: The first part reflects sales revenue