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随着企业改制的不断深入,柜组承包经营不仅已成为中小型商业零售企业的主要经营和管理形式,而且已被部分农产品收购企业、大型商业零售企业和商业批发企业所采用。根据现行制度的规定,发包企业收到承包者交来的柜组承包费,只能记入“其他业务收入——柜组承包费收入”科目,期末转入“本年利润”科目,并在损益表的“其他业务利润”项目予以反映。在柜组承包经营已成为企业主要经营和管理形式的情况下,这种把已转化为企业主营业务利润性质的“柜组承包费收入”仍按其他(附营)业务利润对待的核算和编表方法,有悖企业主营业务与其他(附营)业务的区别,但又不能也无法将其纳入主营业务范围的“商品销售收入”科目或“代购代销收入”科目核算和编表。因此,笔者建议增设主营业务性质的“承
With the deepening of enterprise restructuring, cabinet contractor management has not only become the main mode of operation and management of small and medium-sized commercial retailers, but also adopted by some agricultural product purchasers, large commercial retailers and commercial wholesalers. According to the provisions of the current system, the contractual fee paid by the contracting enterprise to the contractor shall only be credited to the account of ”other business income - contractor fee income of the cabinet group“ Subject and reflected in the ”Profit from other business“ section of the income statement. In the case of cabinet contracting business has become the main form of business management and management of enterprises, this has been converted into the nature of the main business of the profit nature of the ”contractor fee income“ is still treated as (other) business profits Accounting and tabulating methods, contrary to the difference between the main business of the enterprise and the other (with business), but can not and can not be included in the main business scope of the ”sales revenue “ subjects or ”purchasing agency sales Accounting and tabulation of subjects. Therefore, I propose to add the nature of the main business "commitment