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有的印刷、机械行业,产品80%以上不定型,品种复杂,规格多样,生产周期短,销售快.下面介绍一种适用于这类企业核算产成品的“产品入库单(代帐卡)”(格式附后).此单共一式三联,第一联交仓库存,第二联交交货人,第三联交会计记帐.填制方法如下:①本入库单上端各栏数额由仓库保管员按照交货人随同派工单所交的实际产品进行验收后填入,由交货人和保管员在本帐卡上共同签字,作为入库的依据.②仓库保管员将本入库单填好后,随同派工单一并上报财务部门.③财务部门按照派工单对生产周期内所发生的生产费用进行汇集,计算出该产品的实际成本,再由会计部门做好凭证填入本入库单的下端各栏,并通知供销部门开票出售.④在销售过程中,保管员
Some printing, machinery industry, more than 80% of the products are not stereotypes, the variety of complex, diverse specifications, short production cycle, sales faster. Here is a suitable accounting for such enterprises Finished products “Product Receipt ) ”(Format attached) .This single common triplicate, the first joint stock warehouse, the second delivery of the delivery, the third exchange accounting accounting.Filling methods are as follows: ① The top of the storage list each The amount of the column by the warehouse keeper in accordance with the delivery of the consignment work orders submitted by the actual product after the inspection, fill in by the delivery person and custodian in this account card signed, as the basis for warehousing. Warehouse keeper Fill the warehouse receipt, together with the dispatch list and financial department.③Financial department in accordance with the dispatch list of production costs incurred during the production pool to calculate the actual cost of the product, and then by the accounting department to do A good voucher to fill in the bottom of the storage list column, and notify the supply and marketing department for billing sales. ④ In the sales process, custodians