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财、农两部1986年制定的乡镇企业会计制度规定,基层汇编单位在填报商业企业的销售收入时“应填列商品销售的进销差价,同时在销售成本项目中应扣除商品进价”。笔者认为这一规定不妥。本文就此略谈一点看法:
The accounting system of the township and township enterprises established by the Ministry of Finance and Agriculture in 1986 stipulates that at the time of completing the sales income of commercial enterprises, the compiling unit at the grass-roots level shall fill in the difference between the sales and sales of the sales of goods, and deduct the purchase price of goods in the sales cost items. The author thinks this is not a proper rule. This article talks a little about this: