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《财会通讯》1987年第2期刊登了熊幼奇同志“改进售价金额核算方法的意见”一文,读后感到颇有创见,但仔细琢磨,又觉得有值得商榷之处。 (一)在会计核算中,“营业收入”科目的增方或贷方,从来总是反映商品销售的实际金额而不是虚假金额,现在从根本上改变这个科目的应用方法,于法于理,均有出入。这也可能是我的保守思想在作怪。 (二)三条计算公式中,第二条说得不够明确。这里所说“已销商品进销差价”应改为“已销
In the 2nd issue of the “Accounting Newsletter” in 1987, Comrade Xiong Youqi’s article “Opinions on How to Improve the Calculation Method of Selling Price Amount” was published. After reading it, I found it quite creative, but after careful consideration, I felt that it was worth discussing. (1) In accounting, the addition or lending of the “operating income” subject has always reflected the actual amount of merchandise sales instead of the false amount, and now fundamentally changes the application method of this subject to the principle of fairness. There is an inconvenience. This may also be my conservative thinking. (b) Of the three formulas, the second one is not clear enough. The “contract difference between sold and sold merchandise” mentioned here should be changed to “already sold