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2006年,财政部以财发[2006]3号文发布了会计准则第1号存货等若干准则,但存货准则在工业企业等执行时,产生了宣传用品、办公用品、设备类固定资产维修用备品备件等核算和管理困难的问题,本文尝试探讨上述有形资产与“产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等”传统的“存货”之间的共性,并在此基础上重新定义存货,以期解决会计核算和管理的问题。同时,兼顾了与税收的协调功能。
In 2006, the Ministry of Finance issued a number of standards such as Accounting Standard No. 1 Inventory with Cai Fa [2006] No. 3. However, when the inventory standards were implemented by industrial enterprises, etc., publicity supplies, office supplies and equipment for the maintenance of fixed assets Spare parts and other accounting and management difficulties, this article attempts to explore the physical assets and “finished products or commodities, in the production process in the product, in the production process or the process of providing labor services and materials consumed Traditional ”stock " commonality, and on the basis of redefinition of inventory, in order to solve the accounting and management issues. At the same time, taking into account the tax and coordination functions.