论文部分内容阅读
在学习、贯彻《商品流通企业会计制度》时,发现其中有几点疏漏,建议作适当修改。一、关于“本年利润”科目的使用说明。在“本年利润”科目第二条期末结转利润的说明中,漏列了“销售折扣与折让”“代购代销收入”“汇兑损益”三个科目。尽管在这三个科目的使用说明中指明:“期末时将其余额结转本年利润科目”,在“本年利润”科目使用说明中,还是——列示说明为好,一则体现前后照应,二则便于实际操作。二、关于“汇兑损益”科目的使用说明。
In studying and implementing the “Accounting System for Commodity Circulation Enterprises”, it was found that there were several omissions and suggestions were made to make appropriate amendments. First, the use of “profit this year” subject instructions. In the explanation of the second-period end-of-period profit of the “profit for the year” account, the three subjects of “sales discounts and discounts”, “consignment sales income” and “exchange gains and losses” were omitted. Although in the instructions for use of these three subjects, it is stated that: “The balance will be carried forward to the current year’s profit account at the end of the period”, in the “Usage of the Year” account, or in the statement of use, it is better to show the statement. Assume that two are convenient for actual operation. Second, the use of “exchange gains and losses” account instructions.