论文部分内容阅读
1991年第4期《财会通讯》宋寿保同志“改进专用基金核算方法的一点设想”一文提出增设“待补偿基金”科目进行核算。笔者认为,从生产成本中提取专用基金的种类很多,随着改革的发展还将有其他专用基金从生产成本中提取,十多种专用基金通过“待补偿基金”科目核算,将大大增加会计工作量,使会计核算工作更加繁琐、复杂,加上宋文提出的分配率计算方法,在采用全部成本计算法下,受产品产量影响,每月在产品成本中的比重是不同的,从产品成本中提取专用基金所形成的费用在当月
In the article “Comments on the Improvement of Special Funds Accounting Methodology” by Comrade Song Shoubao of the 4th issue of the “Accumulation of Finance and Accounting” in 1991, it proposed to add the “funds to be compensated” account for accounting. The author believes that there are many types of special funds extracted from the production costs. With the development of the reform, there will be other special funds extracted from the production cost. More than a dozen special funds will be accounted for through the “funds to be compensated” subject, which will greatly increase the accounting work. The quantity makes the accounting work more cumbersome and complicated. In addition to Song Wen’s calculation method of the distribution rate, under the full cost calculation method, the proportion of the monthly product cost is different from the product cost due to the impact of product output. The cost of extracting a special fund in the month