论文部分内容阅读
售价金额核算法,是商品流通企业就“库存商品”进、销、存核算而采用的一种会计核算方法;作为计划经济的特定产物在今天看来已经丧失了存在的客观环境和应用条件。企业会计准则1号《存货》的颁布实施,尽管没有明确标明,但实质上从理论规范和业务操作层面上已经彻底否定了售价金额核算法。本文就其弊端和否定取消的内因进行剖析和诠释,并提议改用准则规定的其它方法进行核算。
The method of accounting for the amount of sale price is an accounting method used by commodity circulation enterprises to enter, sell and store accounting for “inventory commodities.” As a specific product of planned economy, it seems that today it has lost its objective environment and Application conditions. The promulgation and implementation of the “Accounting Standard for Business Enterprises No. 1” inventory, though not clearly stated, have completely denied the method of calculating the amount of the sale price from the theoretical norms and operational levels. This article analyzes and interprets the internal causes of its drawbacks and negations and proposes to use other methods prescribed by the guidelines instead.