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必须懂的财务知识之成本和费用和存货
来 源:www.71-fuwu.com     发布时间:2016-6-6 10:24:49

成本和费用


Cost and expense


老板要学会分清成本和费用的关系,成本是要和收入配比结转的,费用是当期发生的,两者不是一回事,所以老板要关注个人借款挂账的情况,这也是对公司资源的占用。还要关注成本归集的合理性,关注有没有为了提高业绩把费用当成本核算的情况。


Boss must learn to distinguish the relationship between the cost and the cost, cost to income ratio of the transfer, the cost is current, the two are not the same thing, so the boss to focus on personal loan losses, this is also the company resources occupancy. But also on the rationality of cost, there is no attention in order to improve the performance of the cost when the cost accounting situation.


存货


stock


存货也是资产,闲置一样是浪费,怎么利用老板们应该都很清楚,在此就提醒二点,一是存货明细账和存货盘点真的很重要,千万不要不当一回事;二是重视发出商品,发出商品其实是债权,发出货的同时钱也就出去了,一样要有账期,一样要算利息,更要及时了解及时结算;


Inventories are assets, idle is as waste, how to use the bosses should be very clear, this is to remind two points, one is inventory mingxizhang and inventory inventory is really important, do not properly a thing; valuing goods delivered, a commodity is actually claims, send shipment of money went out, to have the same account of the period, as to accrue interest, to timely understand the timely settlement;




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