商品流通企业

对商品流通企业资本保全考核指标的探讨

Discussion about examining index for capital preservation in goods circulation business

商品流通企业流通过程中成本控制研究

The Circulation of Commodities Enterprise Circulates the Process Cost Control Research

商品流通企业会计信息系统分析和设计

Analysis & Design of Commodity Circulation Business Accounting Management Information System

商品流通企业科技投入的评价与监督方法

Evaluation and Monitoring Methods of Science and Technology Investment in Commercial Enterprises

谈商品流通企业新老会计制度的转换

Discussion on the Exchanges between old and New Accounting Systems in Commercial Enterprises

金融企业会计与商品流通企业会计的比较

Comparison in Accounting between Financial and Commodity Circulation Enterprises

商品流通企业应收帐款的管理

Account Receivable Management for Circulation Business of Commodities

针对商品流通企业进货费用的处理归纳了三种方法。

Three ways of costing for purchase expenses have been summarized in a commercial enterprise .

接下来，对连锁商业这种业态作了扼要的叙述，正是基于连锁商业这一业态与传统的商品流通企业有较大的差异，导致了其现金流量管理方法与一般的商品流通企业有所不同。

The difference between the chain business and the traditional retailing business leads to the different way in the cash flow management .

就商品流通企业而言，财务管理的线索又根据经营业务的性质分为批发交易业财务管理和零售业财务管理。

As far as the commodity circulation enterprise concerned the finance management clew are divided to wholesale trade finance management and retail trade finance management .

商品流通企业加工的商品，以商品的进货原价、加工费用和按规定应计入成本的税金，作为实际成本。

The amount of processed goods of a commercial business includes the purchasing price , processing charges and taxes payable as stipulated in laws or regulations ;

介绍为商品流通企业设计的一个高效率的财务管理系统的体系结构、主要功能、设计原则和特点。

In this paper we introduced the analysis , architecture , main functions , designing principles and advantages of an efficient financial MIS ( designed by us ) in commercial enterprises .

本文通过金融企业和商品流通企业两者经营特点和会计核算特点的比较，指出两个行业会计既具有各自自身的固有特点，又有着一些相同、相似之处。

By comparing the characteristics of management and accounting in the financial and commodity circulation enterprises , the paper indicates that both enterprises share some similarities and differences apart from their inherent characteristics .

对于江西工业企业和商品流通企业来说，增值税转型更能降低江西工业企业税负，尤其是降低江西电力、燃气及水的生产和供应业的税负。

For industrial enterprises and commercial enterprises in Jiangxi , the VAT transformation will reduce more tax burden in industrial enterprises , particularly electric power , gas and water production and supply industry .

商品流通企业外购商品在验收入库时，可能由于自然条件或其他原因，会出现商品溢余或短缺，在对其进价进行处理的同时，也应对其增值税进项税额进行不同的会计处理。

When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons , commodities can spillover and be short supply , different accounting treatment should be conducted on their receipt tax of value-added tax while on bid .

笔者发现，从《内部会计控制规范》发布实施以来，内部会计控制的研究一般侧重于对制造业和商品流通等企业内部会计控制的建立和评价，对事业单位的研究比较薄弱。

The writer found that since the promulgation and implementation of the regulations , the researches of internal accountancy control generally have been focusing on the establishment and evaluation of internal accountancy control for manufacture industry and merchandising companies and so on , and that of enterprises are relatively poor .

随着网络时代的到来，商品流通管理与企业大部分部门越来越紧密相连，并且逐渐成为这些部门必不可少的管理项目。

With the advent of the internet age , commodity circulation management are more and more in close contact with most of corporate departments , and gradually becomes one of the absolutely necessary management project for these departments .

信用的稀缺程度决定着交易双方对信用的利用水平。建立和完善适用于我国的市场经济信用体系可以加快商品流通，提高企业竞争力，是净化流通环境和促进经济发展的必然。

Therefore establishment and perfection of a market economic credit system that suits our country can speed up circulation of goods prompt firm , s competitive power and are necessary for purifying circulation environment and promoting economic development .