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三、发行企业会计核算办法(一)说明1.本办法对发行企业有关存货、收入的核算方法作了补充规定。2.发行企业可以采用售价〔或码价)核算,也可以采用进价核算,也可以采用进价核算。3.发行企业出版物的采购业务可以不通过“物资采购”科目核算,直接通过“库存商品”科目核算。4.发行企业包装物的采购与摊销业务可以不通过“包装物”科目核算,直接通过“营业费用”、“其他业务支出”科目核算。(二)补充会计科目使用说明1.会计科目的设置本办法在《企业会计制度》的基础上,对“库存商品”、“商品进销差价”、“委托代销商品”、“受托代销商品”、“主营业务收入”等科目的明细科目设置和核算内容进行了补充规定。2.补充会计科目的使用说明1243 库存商品1.本科目核算发行企业从供货方购进的出版物的实际成本(或进价)、或计划成本(或售价)、或明码标印的定价(码价)。凡所有权不属于本企业的出版物,不在本科目核算。
III. Methods of Accounting for Issuing Enterprises (I) Explanation 1. The Measures provide supplementary provisions for the method of accounting for inventories and income of issuing enterprises. 2. Issuing companies can use the price 〔〕 or code price accounting, purchase price can also be used, you can also use the purchase price accounting. 3. The issue of business publications purchasing business can not 4. Issue business packaging procurement and amortization business can not “packaging ” account accounting, directly through “operating expenses ”, “other business expenses ” subjects accounting. (B) the use of supplementary accounting subjects 1. The establishment of accounting subjects This approach in the “corporate accounting system” on the basis of the “inventory of goods”, “commodity price difference ”, “consignment of goods , ”Consignment consignment “, ”main business income " and other subjects in detail subjects set and accounting content were supplemented. 2. Instructions for the use of supplementary accounting subjects 1243 Inventory of goods 1. This subject accounts for the actual cost (or purchase price) or planned cost (or sale price) of the publications purchased by the issuing enterprise from the supplier, or clearly marked Pricing (price). Where ownership does not belong to the publication of this business, not in this accounting.