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随着乡镇企业承包经营责任制的深化和银行结算形式的改革,现行乡镇企业会计制度规定的产品销售核算方法,已不能满足当前错综复杂的销售活动的需要,有必要进行适当改进。一、重新确定销售成立的标志。我认为,在推行承包经营责任制和银行实行新的结算方式的条件下,企业只有实现“钱货两清”,销售才能成立。在收到货款之前发出的产品、商品和材料,不论采取何种方式结算,均应列入发出商品帐户;待销售产品的货款达到一定数额时,(企业可根据具体情况确定),再列入销售帐户。对不足一定数额的
With the deepening of the responsibility system for contracted management of township and township enterprises and the reform of bank settlement forms, the current method of accounting for product sales under the accounting system of township and village enterprises cannot meet the needs of current intricate sales activities, and it is necessary to make appropriate improvements. First, re-determine the sign of sales establishment. I believe that under the conditions of the implementation of the contract responsibility system and the bank’s implementation of a new settlement method, the company can only establish sales if it realizes “two things, two things, and money.” The products, commodities and materials issued prior to the receipt of the payment, regardless of the method of settlement, shall be included in the issue of the commodity account; when the amount of the product to be sold reaches a certain amount, (the enterprise may determine according to the specific circumstances), and include it again. Sales account. For less than a certain amount