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商业部、财政部(91)商财(价)联字第254号文件联合颁发了经修订后的《供销合作社会计制度》。现结合我省供销社企业的实际情况,对贯彻新制度中的有关问题补充规定如下,请一并贯彻执行。一、会计科目的补充规定:(1)接受代销、寄销商品,凡不作本企业购销处理的,按新制度中“161代销商品价款”核算内容第2点作帐务处理。商品销售后,应按照合同或有关规定收取一定比例的代销手续费。手续费收入以“代营业务收支”科目核算。(2)“公积金”科目是各级理事会专用科目,理事会所属企业不得使用本科目。理事会拨入资金发生增减变化时,理事会所属企业应及时通知
Ministry of Commerce, Ministry of Finance (91) Shangjian (price) Lianzi No. 254 jointly issued the revised “supply and marketing cooperatives accounting system.” Now with the actual situation of enterprises in our province supply and marketing cooperatives, the implementation of the new system, the relevant provisions of the supplementary provisions are as follows, please implement them together. First, the additional provisions of the accounting subjects: (1) to accept consignment, consignment of goods, who do not make the purchase and sale of the business, according to the new system, “161 consignment goods price” accounting content of the second point for accounting treatment. Sales of goods, should be in accordance with the relevant provisions of the contract or charge a percentage of agency fees. Fee income to “behalf of the business revenue and expenditure” account accounting. (2) “Provident Fund” subjects are all levels of the board of special subjects, the board of directors owned enterprises may not use the subject. When the funds transferred by the board of directors change or change, the board of directors of the board of directors shall promptly notify