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批发企业的库存物资明细帐(以下简称物资帐),多是沿用三套物资帐核算的方法:财会部门除设总帐外,还设有按物资类目分列的二级帐户和有金额、数量的三级物资明细帐。业务(营业部)与仓库除各设一套进、销、存数量的物资调拨帐和物资保管帐外,仓库还设有一物一卡的进、销、存明细卡片。这种核算方法,记帐工作量大,对帐、查帐麻烦,凭证传递手续繁琐。尤其是业务部门的调拨帐,由于只记数量,不记金额,不能用数量金额进行双重控制,使财会部门的金额核算失去统驭作用,漏记、重记、串户等错帐也难以发现和纠正。为了简化核算手续,保证不错不乱,我们改革了化工产品记帐核算方法,实行了物资帐“两帐合一”、“六位一体”的方法,实施多年,效果很好,具体做法是:
Wholesale goods inventories detailed account (hereinafter referred to as material account), is the use of more than three sets of material account accounting method: accounting department in addition to the general ledger, but also has a secondary account by material category and amount, The amount of three material sub-ledger. Business (sales department) and the warehouse In addition to each set a set of imports, sales, storage of goods transfer accounts and materials storage account, the warehouse also has a card into a card, pin, deposit card. This method of accounting, accounting workload, reconciliation, accounting trouble, document delivery procedures cumbersome. In particular, the transfer of accounts in the business sector can not be double-controlled by the amount of money because it only records the amount and does not record the amount of money. It also makes it difficult to find the wrong accounting of miscalculations in the accounts of the accounting department. And correct. In order to simplify the accounting procedures, to ensure a good chaos, we reform the accounting method of chemical products accounting, the implementation of the material account “two accounts one ”, “six in one ” method, the implementation of many years, the effect is very good, The specific approach is: