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1984年第四期《财会通讯》发表了“浅谈工业企业明细帐簿的设置”一文.其中有些问题是值得商榷的。现行国营工业企业会计制度对明细核算和明细帐页(簿)的设置都作了较详细的规定。笔者没有必要重复这些规定。根据笔者在实际工作中,接触到的一些问题,且现行制度中又不十分明确的,谈点不同意见,供读者参考,并和“浅谈”作者商榷。一、生产帐户。包括“基本生产”、“辅助生产”帐户,以采用多拦式明细帐为宜。原则上应以成本核算环节设立明细帐户。并按产品成本核算对象以产品成本计算单的形式平行立户,进行平行登记。成本核算环节的确定一般应和劳动组织相适应。但是,根据成本管理的需要也可作一些变通。如机械行业设有铸造、金工,装配三个基本生产车间,假定铸造成本必须单独计算,而金加工不需计算零部件成本,那么就需设置铸造和金工装配两个“基本生产”明细帐户。反之,有些企业供电、供水等辅助生产部门虽未单独设置车间,为了核算供电、供水成本,也可作为一个成本核算环节设立明细帐户。不论以成本核算环节,还是以成本核算对象设置的明细帐(或成本计算单)均应按国家规
In the 1984 issue of the “Accounting Newsletter,” the article “On the Setting of Detailed List Books for Industrial Enterprises” was published. Some of these questions are debatable. The current state-owned industrial enterprise accounting system has made detailed provisions on detailed accounting and detailed account book settings. The author does not need to repeat these rules. According to the author’s actual work, some problems encountered, and the current system is not very clear, talk about different opinions for readers’ reference, and discuss with the author. First, the production account. Including “basic production” and “assisted production” accounts, it is advisable to use multi-leaf sub-accounts. In principle, a detailed account should be set up in the cost accounting section. According to the product cost accounting object, a parallel account is set up in the form of a product cost calculation sheet to perform parallel registration. The determination of the cost accounting link should generally be consistent with the labor organization. However, some modifications can be made according to the needs of cost management. If the machinery industry has foundry, metalworking, assembly of three basic production workshops, assuming that the cost of casting must be calculated separately, and gold processing does not need to calculate the cost of parts and components, then it is necessary to set up two “basic production” account details for casting and metalworking assembly. Conversely, some auxiliary production departments, such as power supply and water supply, have not established separate workshops. In order to calculate the power supply and water supply costs, detailed account can also be set up as a cost accounting link. Regardless of whether the cost accounting link or the subsidiary account (or cost calculation sheet) set up by the cost-accounting object should be in accordance with national regulations.