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《财会通讯》1984年第5期《介绍一种“库存商品和进销差价联合明细帐”》一文,详细介绍了“库存商品”和“进销差价”合并在同一帐页上的核算方法。这种联合帐不仅简化了核算,方便了记帐,(?)便了用帐。不过,原文中讲到“实行售价核算的零售企业,如涉及库存商品增减变化的经济事项,进销差价必然要与之相应的变化。”事实上,并非完全如此。如商品销售后,要注销实物负责人经营的商品,会计分录是增记“营业成本”,减记“库存商品”,月底结转已销商品差价,会计分录是减记”进销差价”,减记“营业成本”。这些会计事项都没有使“库存商品”和“进销差价”同时相应变化。那么当这两个帐户中只有一个帐户有增减变化时,怎样处理呢?我认为对没有同时增减变化的另一帐户的“增加”和“减少”栏,可以在空白栏中间划一横线,表示注销,其中的“结存”(结余)拦,可以照上一行的“结存”(结余)栏金额填列。在填资金表的“库存商品”项时,应按“库存商品”
“Financial Communications” No. 5, 1984, “Introducing a “Combined Inventory of Inventories and Invoicing Spreads””, which describes in detail the accounting methods for “inventory goods” and “invoicing spreads” combined on the same account page. This kind of consolidated account not only simplifies accounting, facilitates accounting, but also facilitates accounting. However, the original article mentioned that “in retail businesses that implement price calculations, such as economic matters involving changes in stocks of goods, changes in the inevitability of sales must be accompanied by changes.” In fact, this is not exactly the case. If the goods are sold, they must write off the goods the person in charge in charge of the physical person operates. The accounting entry is to write down the “operating cost”, write down the “inventory goods”, carry forward the difference in the sold goods at the end of the month, and the accounting entry is write-down.” “, write down the ”operating costs.“ None of these accounting matters has caused a corresponding change in both ”inventory commodities“ and ”invoicing differences.“ So what happens when there is only one account in each of these two accounts? What I think is that for the ”increase“ and ”decrease“ columns of another account that are not adding or subtracting at the same time, you can draw a horizontal line in the middle of the blank column. , said cancellation, which ”deposit“ (balance) bar, according to the line of ”deposit“ (balance) column amount. When filling in the ”inventory item“ item of the fund table, press ”inventory item"