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二轻集体所有制工业企业会计制度规定:实行包修、包换、包退发生的‘三包’损失,包括修理费(材料、工资、旅差费等)、退修或掉换产品的运杂费、退回报废产品实际成本减去残值后的净损失,应记入‘企业管理费’科目、‘三包损失’项目。”我认为,作这样的账务处理欠妥。我们知道,当期发生的“企业管理费”是当期产成品(或半成品)成本的一部分。出售或发出的商品(产品)出了毛病,其修、其换、其退所发生的净损失,是上批(或以前)产品的费用,如果把它记入发生期的企业管理费”科目的“三包损失”项目,这就扩大了下批(或以后)产品的成本。特别是转产的企业,其不合理性就显得更加突出。因此,我建议把“三包损失”作为二级科
Second, the accounting system of collectively-owned collectively-owned enterprises stipulates that the “three guarantees” of repairs, replacements, and refunds will be carried out, including repairs (materials, wages, travel expenses, etc.), repairs, miscellaneous goods, and miscellaneous fees. The net loss after deducting the salvage value from the actual cost of returning waste products should be recorded in the ’Enterprise Management Fees’ and ’Three Guarantees Loss’ items. “I think that the handling of this kind of accounting is not appropriate. We know that the ”enterprise management fee“ that occurred in the current period is part of the cost of the finished product (or semi-finished product) in the current period. The goods (products) sold or sent out have problems and their repairs. The net loss incurred by the company, its replacement, and its retiree is the cost of the previous (or previous) product, and if it is credited to the “three-package loss” project of the enterprise management fee subject in the occurrence period, this expands the number of batches. (or later) the cost of the product. In particular, the irrationality of companies that have converted to production becomes more prominent. Therefore, I propose to use the ”three-guarantee loss" as a secondary section.