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图书商品是特殊商品,其核算管理也有特点。码价核算是我国出版、发行业历来形成的图书商品核算管理的特点之一。本文对新中国出版、发行业实行的“码价核算制”及其形成和发展的情况,试作简要介绍,并谈谈我的看法。一、什么是“码价核算制”什么是图书码价?按《中国大百科全书(新闻出版卷)》有关条目说法:“图书价值计量的称谓”是码价,也称码洋。我国正式
Books are special commodities, accounting management also has its own characteristics. The code price accounting is one of the characteristics of the book commodity accounting management that has been formed in the publishing and distribution industries in our country. This article tries to make a brief introduction of the “code-rate accounting system” and its formation and development in the publishing and publishing industry in New China and talk about my opinion. First, what is the “code accounting system” What is the book code? Press the “Encyclopedia of China (Press and Publication Volume),” the relevant entries: “Book value measurement title” is the code price, also known as foreign code. My official