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国营工业企业会计制度“发出商品”规定:本科目核算企业采用托收承付结算方式进行销售而发出的产成品、材料等的实际成本和代购买单位垫付的发出商品的包装和运输费用.“发出商品”这个科目,新旧会计制度一直没有作过修改.但是,在实际工作中确有一些具体问题,加之经济体制改革,形势变化很快,所以,对“发出商品”科目的核算,有进一步研宄的必要,现就以下三个方面,提出个人的粗浅看法:(一)对“发出商品”科目核算性质的理解.“发出商品”科目是一个过渡性质的科目,即月终转入,月初转出,为了反映企业资金变化情况,对产成品、材料发出后,资金形态上起了变化,即由成品,储备资金转化为结算资金.月终对发出商品
State-owned industrial enterprise accounting system “Import goods ” provision: The actual cost of finished goods, materials, etc. issued by enterprises under the subject of the collection and acceptance and settlement of the accounting method of this subject and the packaging and transportation costs of the goods issued on behalf of the purchasing unit. In the subject of “Issued Commodity”, the old and new accounting systems have not been revised. However, there are specific problems in the actual work. In addition to the economic restructuring, the situation has changed rapidly. Therefore, “send goods” The accounting of subjects is necessary for further research. Now, the following three aspects have been put forward and the individual’s superficial views have been presented: (1) The understanding of the nature of the “issues of goods” subject. "Issuance of goods” subject is a transition. The nature of the subject, which is transferred to the end of the month, is transferred at the beginning of the month. In order to reflect the changes in the capital of the enterprise, after the finished products and materials are issued, the form of the funds changes: that is, the finished product and reserve funds are converted into settlement funds. release products