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chan cheng pin xiao shou he li run de he suan
Author(s): 
Pages: 13-16
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  销货退回利润核算会计科目利润分配明细科目计税利润应交所得税本年利润结算方式利润总额;
Abstract: <正> 本文包括产成品核算、销售核算、利润核算三方面内容。其中产成品核算与销售核算,一般教材都有详细说明,学者可据以自行学习,无庸赘述。但自学时,应注意两个问题: 1、不同结算方式下的产品销售核算有何不同; 2、发出商品退回,销货退回的核算有何不同。至于利润核算,则由于实行第二步“利改税”,而有若干变动,须加补充说明如下: 一、有关会计科目的变动
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