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本章共分三节,第一节主要是阐述企业经济核算与经济核算制的概念与作用;物资企业实行经济核算的条件和组织管理。第二节是本章的重点,主要是阐述物资企业经济核算的基本内容,包括:1.物资进、销、存的考核与分析;2.物资企业劳动效率的考核;3.物资企业流动资产的核算内容与考核指标;4.物资企业长期投资的概念和核算内容;5.物资企业固定资产的核算内容与考核方法;6.物资企业无形及递延资产的概念与内容;7.物资企业负债的概念与核算内容;8.物资企业所有者权益的概念与核算内容;9.物资企业资金利用状况的考核方法;10.物资企业费用的核算内容和考核方法;11.物资企业利润的组成,影响商品销售利润的因素;12.物资企业各种利润率的分析。第三节主要是阐述物资企业经济核算的基本方法,包括物资企业的业务核算、统计核算和会计核算。
This chapter is divided into three sections. The first section mainly elaborates the concept and role of the enterprise’s economic accounting and economic accounting system; and the conditions and organization and management of material accounting for material enterprises. The second section is the focus of this chapter. It mainly deals with the basic contents of the economic accounting of material enterprises, including: 1. The assessment and analysis of the input, sales, and storage of materials; 2. The assessment of the labor efficiency of material companies; 3. The current assets of material enterprises. Accounting content and assessment index; 4. Concept and accounting content of long-term investment of material company; 5. Accounting content and assessment method of fixed assets of material enterprise; 6. Concept and content of intangible and deferred assets of material company; The concept and accounting content of the company; 8. the concept and accounting content of the owner’s equity of the material company; 9. the assessment method of the capital utilization status of the material company; 10. the accounting content and assessment method of the material company’s expense; 11. the composition of the material company’s profit, Factors affecting the profitability of merchandise sales; 12. Analysis of profitability of various materials companies. The third section mainly elaborates the basic methods of economic accounting for material companies, including the business accounting, statistical accounting and accounting of material companies.