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当前特区在改革中遇到一个突出问题,即如何改变部份现行会计制度、核算原则与核算方法,来解决目前特区企业的大量呆滞积压商品,变死物为活钱,加速企业流动资金周转,把企业经济搞活。推动企业健康发展。本文拟就此问题,作一粗浅探讨。按照我国现行会计制度规定,商业企业购进的商品,工业企业的库存产品的帐面价格均按原价(成本)反映。在商品、产品没有出售之前,库存商品、产品的市价虽有较大变化,若没有国家或上级部门统一规定,企业不能自行调整帐面价
The current SAR has encountered a prominent problem in its reforms, namely how to change some of the current accounting systems, accounting principles, and accounting methods to solve the current large number of sluggish backlogs of goods in SEZ businesses, change livelihoods into live money, and accelerate corporate liquidity. Energize the corporate economy. Promote the healthy development of enterprises. This article intends to make a cursory discussion on this issue. According to the current accounting system in China, the book prices of the commodities purchased by commercial enterprises and the inventory products of industrial enterprises are all reflected at the original price (cost). Before the commodity or product is sold, the market price of the inventories and products varies greatly. If there is no unified national or higher-level department, the company cannot adjust the book price on its own.