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拜读《财务与会计》一九八六年第三期郑清维同志的《企业实行两级核算的一种做法》一文后(以下简称《做法》),我认为该文切合实际,言之有理.但《做法》将辅助生产部分疏漏,笔者就此作一点补充: 实行两级核算的企业,基本生产车间与辅助部门之间最好每月进行一至二次劳务交换(中旬和月底).如:动力车间为基本生产车间提供动力,根据动力车间提供的劳务交换单,由生产车间审签、填制一式三联记帐凭证,一联留底,一联交动力车间,一联编制凭证后交财务科审核.分录为: 借:基本生产——动力
After reading “Finance and Accounting”, a document entitled “Practice of Two-Level Accounting for Enterprises” carried out by Comrade Zheng Qingwei, Third Issue, 1986 (hereinafter referred to as “practice”), I think the article is realistic and reasonable. “Practice” will assist in the production of some omissions, the author made a point to add: the implementation of two accounting firms, the basic production workshop and auxiliary departments between the best monthly exchange of one or two services (mid and end of month.) Such as: power plant It provides power for the basic production workshop. According to the labor exchange sheet provided by the power plant, it is audited by the production workshop, filled in a triple triple voucher, a joint reserve fund, a joint power plant, Entry is: By: Basic Production - Power