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《广西会计》1990年第十一期发表曾向东同志的《单独计价出售的包装物不应在“费用一包装物核算》一文(以下简称《曾文》),文中对张清慧、余洁、李诗范主编的《商业会计》有关对包装物单独计价出售的核算方法提出异议,并对该教材的有关论述进行了种种有益的探讨,然而笔者对《曾文》所提出的单独计价出售的包装物不应在“费用——包装费”核算的结论,不敢苟同,在此提出商榷。众所周知,商业企业中的包装物是指在商品采购、保管和销售过程中用来盛装和包扎商品的物
In the eleventh installment of “Guangxi Accounting”, Comrade Zeng Xiangdong published the article entitled “Individually priced packages for sale” should not be included in the “Cost of a Package Accounting” (hereinafter referred to as “Zeng Wen” Of the “commercial accounting” on the packaging of the separate valuation of the sale of the accounting method of objections, and the discussion of the materials discussed in the various beneficial discussions, but the author of “Zeng Wen” individually priced package should not be sold In the “cost - packaging costs” conclusion, can not agree with, put forward a discussion here.As we all know, commercial enterprises in the packaging refers to the goods in the procurement, custody and sale of goods used to dress and dress up goods