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多年来,基层供销社经营批发业务,大都是代有关批发企业经营转手批发业务,以转批回扣补偿基层社在批发中的耗费和支出。近几年来,随着形势的变化,基层社除保留了传统的“转批业务”外,还直接向生产部门进货,自己经营批发业务。而且批发销售额所占比重也越来越大。所以在有条件的基层社应建立商品批发部,将批发商品同零售商品划开核算。其核算要点应掌握以下几个方面: 1、划开核算后的批发商品应采用进价核算,在总分类帐中设置“库存供应商品——批发专户”和“商品销售——批发销售”帐户,以进价和批发价分别反映批发业务的购、销、调、存、赚等情况。批发商品明细分类帐则按商品品名、
For many years, grass-roots supply and marketing cooperatives have been operating wholesale businesses on behalf of wholesale companies, and have used wholesale rebates to compensate for the expenditures and expenses of grass-roots organizations in wholesale. In recent years, with the changes in the situation, the grass-roots cooperatives, in addition to retaining the traditional “transfer business”, have also directly purchased goods from the production department and have operated wholesale businesses on their own. And the proportion of wholesale sales is also increasing. Therefore, in the conditional grass-roots organizations should establish a department of wholesale goods, wholesale goods and retail goods open accounting. The main points of accounting should grasp the following aspects: 1. Open the accounting of wholesale goods should use the purchase price calculation, in the general ledger set “inventory supply goods - wholesale account” and “commodity sales - wholesale sales” In the accounts, purchases, sales, adjustments, deposits, earning, etc. of the wholesale business are reflected in the purchase price and the wholesale price, respectively. The breakdown of wholesale commodity details is based on the product name,