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1988年开始执行的新《国营商业会计制度》中,对“库存商品”科目的核算内容是这样规定的:本科目核算企业全部自有的商品,它包括存放在自己仓库、门市部、样品间的商品,也包括委托他人代销和寄存外库的商品,没有疑义,这都是自有商品,尽管存放地点不同,但企业可以自定售价、自行销售和调拔处理,因为它是通过货币结算支付了货物或承担了债务的,属于商品购进,因而拥有对该商品的所有权。该制度接着又说:企业接受委托代销寄销的商品,也在本科目核算,这就使库存商品的内容变得复
In the new State-Owned Commercial Accounting System that began in 1988, the accounting content of the “Inventory Commodity” account is specified as follows: This item accounts for all the company’s own commodities, which are stored in its own warehouse, salesroom, and sample room. The commodities, including the products entrusted to others to sell on behalf of others and depositing out-of-libraries, are not doubtful. These are all self-owned commodities. Although the storage location is different, the company can set its own price, sell it on its own, and handle it because it uses currency. If the payment is settled or the debt is assumed, it belongs to the purchase of the goods and therefore owns the goods. The system goes on to say that the goods the company accepts for consignment and consignment are also accounted for in this subject, which makes the contents of the inventory goods complex.