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随着出版市场竞争的加剧,图书销售热点转换速度加快,图书生命周期缩短,库存商品积压这个一直困扰出版行业的难题变得更加令人关注。据统计,2003年全行业年末库存图书达38.54亿册、401.38亿元。库存出版物在出版单位的流动资产中占有相当大的比例,如果处理不当,就会出现账面资产超出资产实际价值的局面。自2004年1月1日起开始实施的《新闻出版业会计核算办法》(以下简称《核算办法》)规定,出版单位可根据出版物的特点,对库存图书、期刊、音像制品等的呆滞
As competition in the publishing market intensifies, book sales hotspot conversions have accelerated, book life cycles have been shortened, and backlogs of inventory have become a matter of even greater concern for the publishing industry. According to statistics, by the end of 2003, the whole industry had 3.854 billion books in stock and 40.138 billion yuan in stock. Inventory publications occupy a large proportion of the current assets of the publishing unit, and if not handled properly, the book assets will exceed the actual value of the assets. Since January 1, 2004, the Measures for Accounting Accounting of Press and Publishing Industry (hereinafter referred to as “Accounting Measures”) have been implemented. According to the characteristics of publications, publishing units may have sluggishness in stock books, periodicals, audio-video products, etc.