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为了解决核算过粗的弊病,许多商业企业都在推行分商品大类核算的办法,这对企业加强经营管理,提高经济效益十分重要.商品流通费中的直接费,如运杂费、包装费、保管费、手续费等,在编制记帐凭证时,根据具体情况可以直接认定分类.间接费用是以工资和企管费为大头,其分摊方法一是按各大类商品的销售比重进行分摊.一是按实际从事各大类商品购、销业务的人员所占比重进行分摊,这些做法基本上可行.利息支出在纺织品行业占全部费用支出的90%,对利息的分摊目前大体有三种做法:一是按月末各大类商品库存所占的比重分摊.二是按各大类商品月末库存比重加当月销售额的比重分
In order to solve the problem of excessive accounting, many commercial companies are implementing the method of accounting for large categories of goods, which is very important for enterprises to strengthen their business management and improve economic efficiency. Direct fees in the circulation of goods, such as transportation charges, packaging fees, Custody fees, handling fees, etc., in the preparation of accounting vouchers, according to the specific circumstances can be directly identified classification. Indirect costs are based on wages and corporate management fees as the bulk, its distribution method is based on the proportion of major categories of goods to share the sales. It is based on the proportion of personnel actually engaged in the purchase and sale of major commodities. These practices are basically feasible. Interest expenditure accounts for 90% of the total expenditure in the textile industry. There are currently three approaches to the sharing of interest: It is apportioned by the proportion of major commodity inventories at the end of the month. Second, it is divided by the proportion of the monthly inventories of major commodities plus the monthly sales.