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读了杨仲润、黄立云两同志在本刊1984年第10期上提出的“供销社也应增设‘发出商品’科目”建议,我认为:为达到核算的真实性,商品发出不应马上记入销售收入,这一点无论从理论上还是实际上讲都是正确的.我们地区也存在如杨、黄文中所揭示的问题.但如何改进这种作法,我以为不必再另外增设一个“发出商品”科目.因为供销社会计制度已明文规定:在途商品用来核算企业运入和运出在途的商品,包括货款已付,尚未运到的商品或已经运到尚未点验入库的商品;直运商品,货款已付供货方,尚未向购货方办理托收货款的商品;采用送货制方式,货已
After reading the comrades Yang Zhongrun and Huang Liyun in the 10th issue of 1984, the “supply and marketing cooperatives should also propose additional ’issue titles’”. I think: in order to achieve the authenticity of the accounting, the goods should not be immediately credited to sales. Income, both theoretically and practically speaking, is correct. Our region also has problems such as those revealed by Yang and Huang Wenzhong. But how to improve this practice, I thought that there is no need to add an additional “issue item” subject. Because the supply and marketing social accounting system has expressly stipulated that goods in transit are used to account for goods shipped in and out of the company, including goods that have been paid for, have not yet arrived, or have been shipped to goods that have not yet been spotted for inspection; The buyer has paid the supplier and has not yet received the goods from the purchaser for the collection of goods;