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在国外,苏联、匈牙利、日本等国家的商业企业;在国内,广东、辽宁两省的商业企业,分别建立和试行了“商品削价准备金”制度。其要点是:企业分季分月按核定的提取率预提商品降价基金,以补偿有问题商品的降价损失。增设“商品削价准备金”科目,具体做法是: 1、适用范围:适用于经营工业品的商业企业(石油、化工除外)的有问题类型的商品,包括质次价高、冷背呆滞、残损变质商品。 2、计提原则:商品削价准备金的提取率,全国应有一个统一的口径和总的控制指标。按商品销售额提取准备金,不同行业、不同环节、不同的经营品种,应确定不同的提取率,有的品种还可以不提准备金。
In foreign countries, commercial enterprises in countries such as the Soviet Union, Hungary, and Japan; and domestic commercial enterprises in Guangdong and Liaoning provinces have established and trialed the “commodity reserve reduction” system. The main point is: The company sub-months in accordance with the approved extraction rate of pre-purchase commodity price funds to compensate for the price reduction of defective goods. Addition of the “commodity reduction reserve” subject, the specific approach is: 1, scope of application: applicable to the commercial type of commercial products (except petroleum, chemical) of the problem type of goods, including high quality substandard prices, cold back stagflation, damage Deteriorating goods. 2. Withdrawal principle: The extraction rate of commodity price cuts shall have a unified caliber and total control indicators. According to the commodity sales withdrawal reserves, different industries, different links, different business varieties, should determine the different extraction rates, some varieties can not mention reserves.