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国营商业会计制度规定的运出在途商品是指采用送货制方式的发出商品,事实上,同城采用送货制方式的只是很少一部分,大量的是异地商品销售,因运输紧张无法短时间运出,而停留在运输部门的商品。这些商品虽已从仓库运出,保管帐上已作发出处理,但未能取得运输凭证,不能作商品销售入帐处理,财会部门无法消帐,给帐帐、帐实核对工作带来一定的困难,时间一长还有可能变成无人管的商品。给企业带来损失。为了管好这部分商品,建议业务部门在根据合同填制“发货单”时,填制一张自制的“异地商品销售移库单”,内
The goods shipped in transit under the state-run commercial accounting system refer to the delivery of goods using the delivery system. In fact, only a small part of the delivery system is adopted in the same city, and a large number of goods are sold in different places. It cannot be transported for a short time due to transportation shortages. Out, while staying in the transportation sector. Although these goods have been shipped from the warehouse and have been issued on the storage account, they have not been able to obtain transportation vouchers and cannot be processed for the sale of goods. The accounting department cannot eliminate accounts, and brings certain amounts of account and account verification work. Difficulties, over time, may turn into unmanageable goods. Loss to the company. In order to manage this part of the goods well, it is recommended that the business department fill in a self-made “distributed goods sales transfer bill” when filling out the “shipping bill” according to the contract.