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万县供销社在1984年的决算前组织力量对县土产公司的会计核算,盈亏情况进行了一次全面检查.现将我们对土产公司四个经营部的检查情况作如下介绍: 一,避免将损失和费用负担转嫁下年.土产公司下属四个半独立核算经营部,其中榨菜经营部因积压严重,原计划亏损包干1.5万元.扭亏由经营部全得,超亏扣发职工浮动工资.该经营部年终虽然对商品,物资进行了盘点,但由于全年扭亏数额不大,担心影响职工奖金,对商品短少损失不愿处理,物资用品已耗用部份不愿作费用在当年列支.这次检查中进行帐实核对,发现大海椒短少3,40 1斤,计1,53 0.45元;小海椒短少8,427.5斤,计1,885.13元;已耗用挂
Wanxian Supply and Marketing Co., Ltd. organised the financial accounting of the county and local companies prior to the final settlement in 1984. A comprehensive inspection of the profit and loss situation was conducted. The inspections of the four operating departments of the local company are now described as follows: 1. To avoid losses The cost burden was passed on to the next year. The company’s four and half independent accounting operations divisions, including the mustard business division due to serious backlog, originally planned to make losses of RMB 15,000. The company turned the loss and incurred a variable salary of the employees. At the end of the year, although the inventory of goods and materials was carried out at the end of the year, due to the small amount of lost profits throughout the year, concerns about employee bonuses, and unwillingness to deal with the loss of goods, materials and supplies have been used up and some of them are not willing to pay for expenses during the year. During the inspection, the accounts were checked and found that the sea pepper was short of 3,40 1 kg, which was 1,53 0.45 yuan; the small sea cucumber was 8,427 kg, which was 1,885.13 yuan;