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在采用托收承付结算方式下,月末没有收到贷款的发出商品,必须作借:发出商品、贷:产成品的会计分录,以便编制的会计报表如实反映发出商品的成本。这笔分录在会计教材中,大都说到下月初用红字分录冲回,理由是便于收到贷款时,不必区分上月发出的商品,还是本月发出的商品,统一作借:银行存款、贷:销售处理。我的看法是这笔红字分录,如果只冲产成品总分类帐,不冲产成品明细分类帐,则产成品总分类帐的金额与产成品的明细帐金额不符;同时产成品明细帐保留上个月的成本,如果月初同时冲销产成品明细帐转出的成本,则产成品明细帐的结存数量与
In the use of collection and payment commitment under the end of the loan did not receive the issue of goods, must be used to: issue goods, credit: Finished product accounting entries, so that the preparation of the financial statements accurately reflect the cost of issuing goods. Most of the entries in the accounting textbooks say that early next month red entries will be used for redress on the grounds that they do not have to distinguish between the commodities issued in the previous month and those issued this month. Credit: sales processing. My opinion is that this red-word entry, if only washed finished product ledger, not washed finished product ledger, finished product ledger amount of finished products does not match the amount of the subsidiary and finished goods; The cost of the previous month, if the beginning of the beginning of the same time offset the cost of finished products transferred out of the finished product inventory balance amount and