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在财务大检查中,发现某基层企业的“特种储备资金”帐户余额为红字26,000余元,显然是一项资金亏空。为了弄明原委,只得去查阅原始凭证,方知是1982年调整包装物帐面库存价值的减值损失。这项损失金额是主管部门通知减少的,与企业的实际情况大相径庭,故结算出红字余额。其实,这个企业的包装袋的实际库存价值,早巳比调整后的新价低,根本不存在降低减值问题。通过检查按新价计算,还少保留库存价值29,000余元。我认为,主管部门按照政策规定,通知企业对某
In the financial inspection, it was found that the fund balance of the “special reserve fund” of a grassroots-level enterprise was more than 26,000 yuan, obviously a capital deficit. In order to find out why, had to go to check the original document, knowing that in 1982 to adjust the value of the book packaging inventory impairment losses. The amount of this loss is notified by the competent department to reduce, and the actual situation of the enterprise is very different, so the settlement of the red balance. In fact, the actual inventory value of the bag of the enterprise has already been lower than the adjusted new price, and there is no issue of reducing the impairment. By checking the new price calculation, the inventory value of less retained 29,000 yuan. In my opinion, the competent department in accordance with the policy requirements, notify the business of a