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有效地组织材料明细核算是管好用好物资和资金、正确及时地计算产品材料成本的一个重要环节.过去我厂采用财务部门和仓库各设一套材料明细帐,仓库只登数量,财务部门既核算数量,又核算金额.不仅工作重复,而且往往造成帐证不符、帐帐不符、帐实不符,计价不准,资料提供晚,影响资金管理和成本核算的真实性和及时性.1964年起我们逐步改为全厂只设一套既反映数量,又反映金额阴材料明细帐.一套帐两家登,仓库保管员登收发存数量,财务部门的材料稽核员负责核对收发存数量,又负责核算和登记收发存金额.十几年来做到帐证、帐帐、帐物基本相符,收到良好效果.具体做法如下:
The effective organization of material detail accounting is an important part of managing good materials and funds and correctly and timely calculating the cost of product materials. In the past, our factory adopted a set of material details for the financial department and the warehouse, and the warehouse only registered the quantity, and the financial department Not only the number of accounts, but also the amount of accounts. Not only the work is repeated, but also often results in inconsistency of accounts, account inconsistencies, account inconsistent, inaccurate pricing, late availability of data, affecting the authenticity and timeliness of funds management and cost accounting. 1964 From the time we gradually changed to the whole plant, we only set up a set of accounts that reflect both the quantity and the amount of material. Two sets of accounts, the storekeeper keeps the number of deposits and withdrawals, and the material auditors of the financial department are responsible for checking the quantity of sent and received stocks. Responsible for accounting and registration of deposits and withdrawals. Over the past ten years, it has been basically consistent with accounts, accounts, accounts, and received good results. The specific practices are as follows: