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为了改进商品进货费用的核算,供销合作社会计制度增设了库存商品费科目,用以“核算大宗库存商品应分摊保留的进货费用”。并规定:“保留库存商品费的商品品种、费用项目及计算方法,由省,自治区、直辖市供销社具体规定”。但是,这样的规定仍然存在一些问题:(1)增设库存商品费科目后,费用——运杂费科目的使用说明未作相应修改,容易出现技术差错。(2)资金表将“库存商品费”列在流动资产中的“商品及材料”项下,不够严谨(不如把“库存商品费”、“库存供应商品”合二为一)。(3)按省(市、区)供销社规定实行库存商品费核算的大宗商品,必须按规定按月或季计算转帐,增加了核算程序,却没有从根本上解决经营毛利和费用水平大起大落的弊端。因此,实际上绝大多数基层企业并未使用库存商品费科目。(4)在库存商品费科目的说明中,没有关于发生损失、损耗时
In order to improve the accounting of the purchase price of goods, the supply and marketing cooperative social accounting system has added an inventory commodity charge account to “account for the stock purchase expenses for bulk stock items”. It also stipulates: “Product varieties, expense items and calculation methods for retaining inventory goods shall be stipulated by the supply and marketing cooperatives of the provinces, autonomous regions, and municipalities directly under the Central Government.” However, there are still some problems in this provision: (1) After the addition of the inventory commodity expense account, the expense-transportation and miscellaneous fees account has not been modified accordingly, and technical errors are likely to occur. (2) The fund table lists “inventory goods charges” under “commodities and materials” in current assets. It is not rigorous enough (it is better to combine “inventory goods charges” and “inventory supply goods”). (3) According to the provisions of the provincial (municipal and district) supply and marketing cooperatives, commodity commodities accounting for bulk commodities must be calculated monthly or quarterly according to the regulations, and accounting procedures must be added. However, there is no fundamental solution to the large fluctuations in operating margins and cost levels. Disadvantages. Therefore, in fact, the vast majority of grass-roots enterprises do not use the inventory commodity fee account. (4) In the explanation of the inventory commodity charge account, there is no information about loss or loss.