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商业会计制度和供销合作社会计制度都规定,实行售价金额核算的零售企业,在年终决算前的适当时候,要对“进销差价”科目进行一次调整。可是,据了解有些零售企业的会计人员,对这项工作的重要性还认识不足,因而未能按照规定认真进行这项工作。为此有必要谈谈这个问题。
Both the commercial accounting system and the supply and marketing cooperatives accounting system stipulate that retail enterprises that carry out the accounting of the selling price shall make an adjustment to the “sales and purchase post ” account at an appropriate time before the year-end final accounts. However, it is understood that the accountants of some retail enterprises are still not sufficiently aware of the importance of this work and have therefore failed to carry out the work seriously. For this reason it is necessary to talk about this issue.