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发出商品按其办理托收手续的情况,可分为:未办妥托收手续的发出商品、已办理托收手续的发出商品和被购买单位拒绝承付的发出商品。对这三种情况的会计核算方法,财政部在《国营工业企业会计制度》中作了明确的规定。但在实际工作中,某些工业企业对发出商品并未按规定的方法核算,而是钻“发出商品”核算的空子,任意扩大“发出商品”核算范围,使“发出商品”资金出现了不正常现象,造成偷漏国家税收,使定额流动资金产生虚假性等不良后果。
The issue of goods according to their collection procedures can be divided into: issued commodities that have not been completed for collection procedures, issued products that have gone through collection procedures, and issued products that the purchased entity refuses to honor. For the accounting methods of these three situations, the Ministry of Finance made a clear provision in the “State-owned Industrial Enterprise Accounting System.” However, in actual work, some industrial companies do not calculate according to the prescribed method for issuing commodities, but instead drill the “opening commodity” accounting loopholes, and arbitrarily expand the scope of “issued commodities” accounting, so that “issued commodities” funds do not appear. The normal phenomenon has led to the evasion of state revenues and the falsity of the fixed amount of liquidity.