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我公司1981年度的财务决算报出后,发现昆明面粉厂的原料小麦短少260万斤.经省、市主管部门会审,核减年度利润40万元,使年度利润下降19.88%,从中应吸取什么教训呢?从财会的角度方面分析,最重要的一条就是物资收发领退制度、原始记录不健全,物资帐目混乱,成本数字不实,会计信息资料不可靠,使企业领导不能及时采取措施,以堵塞原料管理方面的漏洞.具体反映在以下几个方面:一、财会部门没有控制原料进厂,不能掌握确切数据,与原料供应单位的核对也不及时,原料仓库没有坚持进行月度盘点,原料的实际库存数与账面数长期不符.在这种情况下,财会部门仍习惯于按帐面数进行核算,以致造成成本不实,为企业领
After the company’s 1981 financial accounts were reported, it was found that the raw wheat of the Kunming Flour Mill was short of 2.6 million jins. After the provincial and municipal competent authorities reviewed, the annual profit was reduced by RMB 400,000, which reduced the annual profit by 19.88%. What lessons should be learned from it? From the point of view of accounting, the most important one is the system of sending and receiving materials, sending and receiving credit, the original record is not perfect, the material accounts are confusing, the cost figures are not true, accounting information is not reliable, so that business leaders can not take timely measures to The loopholes in the management of raw materials are specifically reflected in the following aspects: First, the accounting department does not control raw materials into the plant, and cannot obtain accurate data. The verification with the raw material supply unit is also not timely. The raw material warehouse does not insist on monthly inventory. The actual inventory quantity does not match the book value for a long period of time. In this case, the accounting department is still accustomed to accounting based on the book number, resulting in false costs, and the