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商业企业运杂费支出占整个商品流通费支出比重很大,运杂费核算是否正确,直接影响企业经营成果。现行会计制度除对煤炭运杂费实行存销分摊外,其余一律规定按实列支,因为进货运杂费支出是随商品购进发生,而商业利润则随商品销售体现,因此,当进大于销、库存商品增加时,费用支出增加,费用率上升,利润减少;当销大于进,库存商品减少时,则费用下降,利润上升。由于运杂费支出实行收付实现制,使盈亏反映失真。
The payment of miscellaneous expenses of commercial enterprises accounts for a large proportion of the total commodity circulation expenses. The correct accounting of transport and miscellaneous expenses directly affects the operating results of the enterprises. The current accounting system, save for the sharing and sharing of coal transportation fees and miscellaneous expenses, shall be stipulated in accordance with actual expenditures, because the expenses for incidental charges for imports and shipments are incurred as a result of the purchase of goods, while the commercial profits are reflected in the sales of goods. When the inventories increase, the expenses will increase, the expense rate will increase, and the profits will decrease. When the sales volume exceeds the value, the inventory will decrease, the expenses will decrease, and the profits will increase. As the miscellaneous expenses are implemented, the profit and loss are distorted.