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湖北随州市供销社农村生活资料公司在实行企业内部经营责任制中,发现有的企业为多实现利润多得奖金,不积极处理有问题商品.为此,该公司商得市税局同意,于1985年试行了按商品销售额一定比例预提商品削价报废损失准备基金的办法.预提的比例,参照历史资料,确定陶瓷批发部为7‰,日用杂品批发部为5‰,零售商店为4‰,由各核算单位按当月销售额预提,在应付款科目中设专户列帐.商品削价报废损失批准后,冲减预提的损失准备基金.年终检查库存百货商品时再据实调整,预提数大于实损数冲减财产损失,反之,补提损失.1～7月份8个核算单位共预提损失,4.58万元,实际处理损失为8.7 9万元,结存
In the implementation of the internal management responsibility system of rural supply and marketing cooperatives in Suizhou City, Hubei Province, some companies found that they earned more bonuses for profits, and did not actively deal with problematic goods. For this purpose, the company obtained the agreement of the Municipal Taxation Bureau. In 1985, we tried a method of pre-collecting a certain amount of merchandise for scrapping and disposing of the loss-prepared funds according to a certain percentage of merchandise sales. With reference to historical data, it was determined that the ceramics wholesale department was 7‰, the daily sundries wholesale department was 5‰, and the retail store was 4‰According to the current month’s sales, each accounting unit shall accrue monthly sales, set a special account in the account of accounts payable. After the approval of the commodity price reduction and retirement loss, it will offset the provision for the loss reserve fund. Adjustment, the number of pre-invoicing is greater than the number of actual losses to reduce property losses, conversely, compensation for losses. From January to July, 8 accounting units made a total loss of 45,800 yuan, and the actual processing loss was 87.9 million yuan.