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1、影片按“低值易耗品”管理影片(拷贝)作为“低值易耗品”管理比较符合实际.会计核算时,影片报销可采用逐月按放映场次,在发行费用中报销影片磨损的价值,改变一次报销拷贝费的方法,使影片管理与会计监督联系起来,促使影片发行部门与财会部门对影片管理互相协作、制约和监督,提高它的使用效率和资金利润率. 2、影片发行,实行经济责任合同制电影发行部门向各地提供影片时,要考虑放映场次和发行收入的多少.要事先确定:多种类型影片(拷贝)的定额场次,每部影片应向发行部门提供片款的定额,供应影片的数量和时间,应交片款
1, the film according to “low value consumables” management film (copy) as “low value consumables” management more in line with the actual accounting calculation, video reimbursement can be monthly by screenings, in the distribution costs reimbursement film wear The value of a reimbursement to change the copy fee method, the film management and accounting supervision linked to the film distribution department and the accounting department to cooperate with each other, control and supervision of film management, improve its efficiency and financial profit margins. Distribution, the implementation of economic responsibility Contractual cinema distribution departments to provide films around to consider screening screenings and the amount of distribution income. To be determined in advance: a variety of types of film (copies) of the quota, each film should be issued to the distribution sector The quota, the number of films and the time of delivery, should pay the piece