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随着经济体制改革的不断深入发展,供销社的经营形式发生了很大的变化。基层供销社的核算要能适应新的经营形式的要求和满足加强经营决策的需要。传统的“混合核算,统计盈亏”的核算方法已经越来越不适应新形势发展的要求。因此,笔者提出了“分类核算,各计盈亏”的新核算方法。现将这一方法的基本内容作一介绍,供大家探讨。 (一)核算的形式所谓“分类核算,各计盈亏”,是把供销社经营的全部商品,按其类别分大生产资料、生活资料、农副土特产品三大类。把各类商品的购进、销售、进销差价、毛利、费用开支、税金缴纳、营业外收支和利润等实行分类记载。各大类商品的上述各项收入与
With the continuous deepening of the economic reform, there has been a great change in the management of supply and marketing cooperatives. The accounting of primary supply and marketing cooperatives should be able to adapt to the requirements of new business forms and meet the needs of strengthening management decision-making. The traditional accounting methods of “mixed accounting, statistical profit and loss” have become increasingly unsuited to the requirements of the new situation. Therefore, the author puts forward a new accounting method of “classified accounting and profit and loss calculation”. Now the basic content of this method for an introduction for your discussion. (A) form of accounting The so-called “accounting by category, all gains and losses,” is the supply and marketing cooperatives to operate all the commodities, according to their classification of large-scale means of production, living resources, agricultural and sideline native products three categories. The various types of goods purchase, sale, purchase price, gross profit, expenses, tax payment, operating income and expenses and the implementation of the classification records. The above categories of goods and income