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《广西会计》1989年第1期,宋中铭同志《对在同一企业中按不同核算对象所保留“进销差价”的调整》一文(下称宋文)的意见和办法,笔者认为有必要作进一步的研究。宋文的意见和办法是,对一个企业来说,应以总帐月末“进销差价”余额(摊销前)用“综合差价率计算方法”,计算已销商品的进销差价,作为当月的实现进销差价,进行调整,按各柜组月末明细分类帐“进销差价”余额(摊销前)来计算已销商品实现的进销差价。从而“各(柜)组的进销差价之和与库存商品之和能保持与总帐一致,同时库存商品的差价率与当月已销商品的差价率也能保持一致”。笔者认为,这种意见和办法,不但容易出现偏高或偏低的现象,而且会直接影响各个柜组的商品销售毛利和商品库存价值的正确性。
“Guangxi Accounting” No. 1, 1989, Comrade Song Zhongming “in the same enterprise in accordance with the different objects of accounting retained” spread “adjustment” article (hereinafter referred to as Song) views and methods, I think it is necessary to go further Research. Song’s opinion and approach is that an enterprise should be the end of the general ledger “Invoicing difference” balance (before amortization) with the “overall CFD calculation method” to calculate the sales of goods has been the difference, as the month To achieve the difference between the sales and purchase, adjust, according to the cabinet at the end of the month ledger “difference” balance (before amortization) to calculate the sale of goods to achieve the difference between the sales. Thus, “the sum of the difference between in-box sales and the sum of the inventory in each group can be kept the same as the general ledger, and the difference between the inventory rate and the difference in the price of the sold goods in the current month can be kept consistent.” The author believes that this opinion and approach, not only prone to the phenomenon of high or low, but also directly affect the various groups of merchandise sales margin and the correctness of the value of the stock of goods.