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帐帐相符是会计核算的基本要求,是正确计算企业经营成果的基础。燃料公司系统加油站规定油票在销售时,财会部门即作为销售收入,并减记库存商品,而加油站保管帐是按收到油票加油后,才减记保管帐,因此造成财会部门库存明细帐与加油站保管帐核对上的困难。怎样才能既正确,又方便地达到帐帐相符的目的,我们设计了一种油票的结算清单。这种清单由库存商品明细帐的记帐员编制,并与各部门核对数字,然后列式计算,正确地计算出过期作废油票数,最后通过调整库存商品明细帐,达到帐帐相符目的。为了达到上述目的,还需规定油票按季使用,过季十五天内退回或调换新票,否则作废。清单编制与核对步骤如下:
Account accounting is the basic accounting requirements, is the correct basis for calculating the business results. Fuel company system gas station provisions oil ticket sales, the accounting department that is as sales, and write down the inventory of goods, and gas station custody account is based on the receipt of fuel oil refueling, only after saving account, resulting in the accounting department inventory Breakdown of detail and gas station custody account. How can we achieve the purpose of reconciliation correctly and conveniently? We have designed a settlement list of the tickets. This list from the inventories of inventory of goods prepared by the accountants, and check with the numbers, and column calculation, correctly calculate the number of outdated oil votes, and finally by adjusting the inventory of inventory items to account for the purpose of reconciliation. In order to achieve the above objectives, it is also necessary to stipulate that the oil stamps should be used on a quarterly basis, returned or exchanged for new tickets within 15 days of the season, or canceled. Inventory preparation and verification steps are as follows: