论文部分内容阅读
现行物价政策规定:部分产品的包装物(类似水泥纸袋等)随同产品出售时可以加收押金;财政部在会计制度里又规定,企业对随同产品出售的包装物加收的包装物押金(如水泥纸袋押金等)由于逾期未退回包装物而由企业没收押金时,应借(减)记“其他应付款”科目,贷(增)记“利润——营业外收入(没收包装物押金收入)”科目。这已成为实际工作中的惯例,似乎没有什么异议。但是,在搞活开放,改革财政管理体制后,细加分析,就发现上述规定极为不妥。笔者提出浅见与大家商榷。
The current price policy stipulates that the packaging of some products (similar to cement paper bags, etc.) may be subject to a deposit when sold together with the product; the MOF also stipulates in the accounting system that the enterprise will charge a deposit of packaging for the packages sold along with the product Cement paper bag deposit, etc.) Due to the forfeiture of the deposit by the enterprise due to the overdue return of the package, the profit (non-operating income (confiscation of the deposit of the package) of the “other payables” "subject. This has become the practice of practical work, it seems that there is no objection. However, following the policy of invigorating opening up and reforming the financial management system, careful analysis shows that the above provisions are extremely inappropriate. I made a humble opinion to discuss with you.