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目前,对正确划分有问题商品尚无明确的标准,以至在实际工作中,由于有关人员所处角度不同,你说是,他说非,给工作带来不少困难。我认为划分有问题商品应以商品的保本期为尺度,在已经实行“双保”管理的单位,可直接运用这一尺度衡量,做到早发现、早处理。严格的商品保本期是指企业从进货时付出货款起,到商品售出,收到货款时止这一过程的保本时间。其中包括进货在途期、储存期、货款结算期三个阶段。一般对库存商品的分析,是以商品明细帐为依据,而商品明细帐只反映商品的在库阶段,不反映进货在途期和货款结算期。因此,计算商品保本期应采用以下方法:
At present, there is no clear standard for the correct division of problematic goods. Even in actual work, due to the different perspectives of the relevant personnel, you say yes, he says, and it brings a lot of difficulties to the work. I think that the division of problematic commodities should be based on the period of guarantee of goods. In units that have already implemented “double insurance” management, they can directly use this measure to achieve early detection and early processing. Strict commodity guarantee period refers to the capital preservation time from the time when the company pays the goods from the time of purchase to the time when the goods are sold and the payment is received. Including the purchase of goods in the transit period, storage period, payment settlement period in three stages. The analysis of general inventory goods is based on the goods subsidiary account, and the goods subsidiary account only reflects the in-store phase of the goods, and does not reflect the purchase date and payment settlement period. Therefore, the following methods should be used to calculate the period of commodity protection: