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由财政部和国家农垦总局1978年颁发的《国营农场财务会计制度》(以下简称制度),对统一全国国营农场财务会计核算工作,财会人员水平,加强财务管理等方面,感到尚存在一些问题.现谈点粗浅看法.一、产成品科目的使用问题《制度》对产成品科目的核算内容规定为:“本科目核算农场所有库存的各种产成品”.这就是说,产成品科目所反映的只是农场生产入库的那一部分产成品,而不是全部的产成品.在规定的会计报表中,产成品分
The State-owned Farm Financial Accounting System (hereinafter referred to as the “System”) issued by the Ministry of Finance and the State Bureau of Land Reclamation in 1978 feels that there are still some problems in unifying the state-owned farms’ financial accounting work, the level of accounting personnel, and strengthening financial management. Now we talk about the point of view. First, the use of finished products subject “System” for the finished product account content is defined as: “This subject accounts the farm all inventory of various finished products ”. This means that the finished product subjects It reflects only the part of the finished product that is stored in the farm, not all the finished products. In the specified accounting statements, the finished product is divided into