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我公司拥有两个生产系统,(一)铜生产系统,(二)铅锌生产系统.在1975年以前各厂矿均用借贷记帐法记帐.后经公司财务领导确定,由1975年起在铅锌生产系统的厂矿中试行增减记帐法记帐.铜生产系统仍以原借贷记帐法记帐.采用两种记帐方法,相互比较,取长补短,为不断研究会计理论和提高会计业务水平而努力.我矿就是由1975年开始改用以增减记帐法记帐的.试行四年多来,我们从实践中,体验到两种记帐方法,各有所长,新老会计人员对两种记帐方法,也各持有不同的看法.现将我们对两种记帐法在实践中的体会列述如下,为了便于比较起见,附对照表如下:(见27页) 从对照表中看到:(4)编制记帐凭单时,用增减法
My company has two production systems, (a) copper production system, (b) lead and zinc production systems. Before 1975, all factories and mines are debit and credit accounting method. After the company’s financial leadership to determine, from 1975 onwards Zinc and zinc production system in the trial increase or decrease in the accounting method of accounting.Copper production system is still the original debit accounting method of accounting.Using two accounting methods, compared with each other, learn from each other, in order to continuously study the accounting theory and improve accounting business Level and hardworking.My Mine is from the beginning of 1975 to change the accounting method of accounting.Pilot more than four years, we experience from practice, two kinds of accounting methods, their own strengths, the old and new accounting The staff of the two accounting methods, but also each hold a different view.Now we are two kinds of accounting method in practice experience as follows, in order to facilitate comparison, with the following table: (see page 27) from The table shows: (4) preparation of vouchers, with the increase and decrease method