论文部分内容阅读
从记帐原理上看,红字记帐法主要有以下两种功能:一是更正对应关系错误的帐簿记录和对应关系虽然正确但所记金额大于应记金额的帐簿记录;二是调整有关的帐簿记录,平衡有关帐户的数量对比关系。但是,由于蓝字记帐法在某种程度也有这种功能,所以在会计实务中,人们往往用蓝字记帐法取代红字记帐法(它们只是记帐方向相反)。红字记帐法的上述两项功能(尤其是第二项功能)没有得到积极的发挥。现举一会计实务来说明这一现象。例:某企业12月份实现产品销售收入100000元,经核算,产品销售亏损10000元。该企业12月份没有购入原材料,月末生产车间办理假退料20000元。做结传产品销售亏
From the accounting principle point of view, the red bookkeeping method mainly has the following two functions: First, correct the corresponding relationship between the wrong account book records and the corresponding relationship, but the amount recorded is larger than the amount of the bookkeeping records should be recorded; the second is to adjust the The book records, the balance of the number of accounts contrast. However, due to the blue book function to some extent, this function is often replaced by the blue book method in accounting practice. The above two functions (especially the second one) of the ABC method have not been actively played out. Now give an accounting practice to illustrate this phenomenon. Example: An enterprise in December to achieve product sales revenue 100,000 yuan, after accounting, product sales loss of 10,000 yuan. The company did not purchase raw materials in December, the end of the production workshop for leave material refund 20000 yuan. Make knot pass product sales loss