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新颁《工业企业会计制度》规定,企业销售产品所发生的收入与其成本、费用、税金等事项,分别在产品销售收入、产品销售成本、产品销售费用、产品销售税金及附加帐户核算,这种对企业产品销售业务采用“收支两条线”,并单设帐户进行核算的办法,改革了旧制度将企业收入与其成本合一设置帐户的规定,不仅符合国际惯例,而且对于加强会计核算,促进企业经营管理具有重要作用。
The newly issued “Industrial Accounting System” stipulates that the income and costs, expenses, taxes, etc. incurred by an enterprise’s sales of its products shall be accounted for in the product sales revenue, product sales costs, product sales expenses, product sales taxes, and additional account accounting. The company’s product sales business adopts the “two lines of revenue and expenditure” and the method of setting up an account for accounting. It reforms the rules of the old system to combine the company’s income with its costs to set up an account. It not only conforms to international conventions, but also strengthens accounting. Promoting business management plays an important role.