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实行厂币核算就是把企业的各个车间、科室视为独立核算单位,按照经济核算的原则核定资金定额和费用定额,据以投放相应数量的厂内货币,作为生产经营的流动资金.各单位部门之间的一切经济往来按照等价交换原则,使用厂币支付和结算,以自身的生产经营收入,补偿支出,最终以交回厂币多少来体现盈亏,并和奖惩制度挂钩.我们的做法是:1、设置厂币银行,发行厂内货币.厂币银行发行厂内货币,同时采用厂币支票、转帐划款(厂币银行专用)和厂币现收现付
The implementation of factory currency accounting means that each company’s workshops and departments are regarded as independent accounting units, and the fixed amount of funds and the fixed amount of fees are verified according to the principle of economic accounting, according to which the corresponding amount of factory currency is used as a working capital for production and operation. All economic exchanges between the two are based on the principle of equivalent exchange, using the payment and settlement of the plant’s currency, with their own production and operating income, compensation for expenditures, and finally reflecting the profit and loss in terms of how much they pay back, and are linked to the system of rewards and penalties. Our approach is : 1. Set up a bank bank, issue a factory currency, a factory bank currency to issue the factory currency, use a factory check, transfer money (for a bank bank only), and pay the cash