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由何玉钦同志主编的《物资会计学》一书即将由中国财政经济出版社出版了。这本书是根据物资企业经营的特点,结合当前经济体制改革的新形势进行编写的。取材新颖,内容丰富,适于物资部门的财会人员学习参考。该书的主要特点是: 1、在第一章中以《会计法》为指导,明确指出了物资企业会计在物资企业经营管理中的重要作用、主要职能和要求达到的目的. 2、第八章 “物资销售成本的核算”写出了物资会计的特点。对物资原价的结转方法,分别按进价核算的企业和按销价核算的企业进行详细论述。对前一
Comrade Ho Yu-ching, editor of “material accounting” will soon be published by the China Financial and Economic Publishing House. This book is based on the characteristics of the material business, with the current situation of the reform of the economic situation prepared. Drawn by the novel, rich in content, suitable for the accounting department of the accounting staff learning reference. The main features of this book are as follows: 1. In the first chapter, under the guidance of “Accounting Law”, it clearly points out the important role, main functions and requirements of material accounting in the management of material enterprises. Chapter “accounting of the cost of sales ” wrote out the characteristics of material accounting. Carrying forward the method of the original cost of materials, respectively, according to the purchase price of enterprises and enterprises based on the sales price of a detailed discussion. To the previous one