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《广西会计》1986年第2期刊载《改进零售商业企业核算方法的探讨》(以下简称《探讨》),1987年第1期又发表了《也谈商业企业会计核算方法》(以下简称《方法》),两者意见基本一致,笔者对商业零售企业的两种核算方法都亲身经历,现就《探讨》和《方法》两文所提出的一些论点谈点个人看法。进价金额核算制是按照商品进价记帐,建立实物负责制,设置库存商品明细帐,采用进价金额反映和控制实物负责人所经营的商品;同时,实物负责人对所经营的各种商品也应设立“商品进销存”
“Guangxi Accounting” in 1986 the second issue of “Improving the method of accounting for retail business enterprises” (hereinafter referred to as “discussion”), in 1987 the first one also published “also talk about commercial enterprises accounting method” (hereinafter referred to as “method ”), The two opinions are basically the same, the author of both commercial retail business accounting methods are first-hand experience, are on the“ discussion ”and“ method ”two arguments put forward some personal point of view. Invoicing amount accounting system is in accordance with the purchase price of goods, the establishment of a physical responsibility system, set inventory items inventory, using the amount of purchase price reflected and control of physical goods operated by the person in charge; the same time, Goods should also be set up “Invoicing goods”