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商业批发企业在按月集中结转成本的情况下,库存商品总帐和类目帐平日不作记载,只是在库存商品明细帐的减方登记减少数量,季末则以库存商品明细帐上的结存数量,乘以进价,计算出结存金额。扎成本后,使总帐、类目帐余额与明细帐一致。如果明细帐结存数量和金额有错,则总帐、类目帐亦随之出现差错,导致库存反映不实,成本结转不准。这是商业批发企业在成本结转方面的老问题。笔者认为可对商品明细帐的登记帐方法作一点改进,以便及时发现记帐和计算上的差错,确保核算的正确性。具体作法是:商品销售时,除在明细帐减
In the case of commercial wholesale enterprises that carry out monthly cost-consolidation, the general merchandise inventory and category accounts are not recorded on weekdays, but only the reduction amount is recorded in the deducted part of the inventory goods subsidiary, and the balance is recorded in the inventory goods inventory at the end of the quarter. The quantity, multiplied by the purchase price, calculates the balance amount. After the cost is tied, the general ledger and category balances are consistent with the subsidiary account. If the number and amount of the subsidiary account balances are wrong, the general ledger and the category account will also have errors. As a result, the inventory will not be reflected and the cost will not be transferred. This is the old problem of the wholesale and commercial enterprises in the cost carryover. The author believes that some improvements can be made to the method of registering goods subsidiary ledgers so that errors in accounting and calculations can be discovered in a timely manner and the correctness of accounting can be ensured. The specific approach is: when the sale of goods, in addition to the detailed account reduction