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一般来说,工业企业在生产过程中都会有一些下脚料,如纺织企业中的废绵、回丝、废丝,服装加工行业的边角料,印染企业的布条,等等。这些下脚料的年销售收入,多的企业有几十万元,少的也有三、五万元。对于这部分销售业务,笔者发现各企业的会计处理方法不尽相同,归纳起来,基本上可分为两种,一种是办理入库手续,销售时通过“其他销售”会计科目核算,而有相当一部分企业则采用了将销售收入冲减基本生产费用的办法。下脚料的销售,虽然在企业的销售收入中占很
In general, industrial enterprises in the production process will have some scraps, such as textile waste cotton, silk back, waste silk, garment processing industry scrap, printing and dyeing enterprise cloth, and so on. These scraps of annual sales revenue, many enterprises have hundreds of thousands of dollars, there are also less three or five million. For this part of the sales business, I found that the accounting treatment of various enterprises are not the same, summed up, basically can be divided into two kinds, one is for warehousing procedures, sales through the “other sales” accounting accounting, and A considerable number of businesses have adopted the method of offsetting sales revenue to basic production costs. Scrap sales, although the company’s sales accounted for very much