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会计制度中有些规定,不尽合理,或在实际工作中感到不方便,值兹改革之年,提出几项改革意见,供参考. 1、关于预付采购货款.制度规定通过“应付购货款”科目核算.预付采购货款的性质是资金占用,而“应付购货款”属资金来源科目,拟改为:(1)增设“购料款”科目,发生数反映在借方,报销及收回数反映在贷方,余额在报表上用“在途材料”科目表示.(2)已入库、有发票,也未付款的采购业务,反映在本科目的贷方.(3)已入库,无发票,也未付款的采购业务,以计划价在本科目的贷方反映,即暂估入库. 2、关于采购明细帐.制度规定,只要付出了货币资金,不管入库与否,一律根据帐单或发票登记.由于入库与在途的界限不清,查帐不方便.拟改为:凡已入库的材料应根据发票及入库单逐笔登记采购明细帐,再根据从仓库签回的入库单稽核联,逐笔登
Some regulations in the accounting system are not reasonable, or they are inconvenient in practical work. In the year of the reform, several reform opinions were put forward for reference. 1. Regarding prepayments for purchases, the system passed the “payable purchases” account. Accounting. The nature of the prepaid purchase money is fund occupation, and the “payable purchase money” is fund-sourced subject and will be changed to: (1) Add “acquisition of goods” account, the number of occurrences is reflected in the borrower, and the amount of reimbursement and withdrawal is reflected in the credit The balance is indicated on the statement by the “In transit materials” account. (2) The procurement business that has been put in the warehouse, has an invoice, and has not yet paid, is reflected in the undergraduate lender. (3) It has been warehoused, no invoices, and no payment has been made. Purchasing business, reflected in the plan price in the undergraduate credit, that is, temporary assessment of storage. 2, on the purchase details account. System requirements, as long as the money paid, regardless of storage or not, are based on billing or invoice registration. The boundary between the library and the way is unclear, and it is inconvenient to check the account. It is planned to change to: Wherever the materials have been put into the warehouse, the purchase detailed account shall be registered one by one according to the invoice and the warehouse receipt, and then the inspection shall be based on the warehouse receipt signed from the warehouse. Pen