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现行农机供销企业会计制度对农机公司的商品购销业务采用两种核算制:(1)已实现的商品销售,不管在本期间已否收到货款,均作为当期收入.(2)对购入商品的直接流通费用却规定:“不论商品是否收到,……有关的进货费用,增记‘商品流通费’科目,增记‘银行借款’科目”.一个企业,一种经济业务,采用两种核算制,是不能考核各个会计期间企业的真实财务成果的.例如1984年5月汕头市农机公司购进各种钢材100多吨,同时还购进大批农机商品,这些商品在当月大部分没有销售,而这批商品的运费等直接费用
The current accounting system for agricultural machinery supply and marketing enterprises adopts two accounting systems for the purchase and sale of agricultural machinery companies: (1) The realized sales of goods, regardless of whether payment has been received during the current period, are all current income. (2) Purchase of goods The direct circulation fee stipulates: "Regardless of whether the goods are received, ... the relevant purchase cost, the ’commodity circulation fee’ subject is increased, and the ’bank loan’ account is added. A company, an economic business, uses two kinds of The accounting system cannot assess the true financial results of enterprises in various accounting periods. For example, in May 1984, the Shantou Agricultural Machinery Company purchased more than 100 tons of various steel products and also purchased a large number of agricultural machinery products. Most of these products were not sold during the month. , And the direct cost of such goods such as freight