食品企业商品大类核算,是根据猪、牛、羊、禽、蛋、水产品等鲜活商品的特点,而采取的核算形式,具体反映各大类商品在各个环节的流转情况和经营成果,为加强经济核算,改善经营管理提供可靠资料。现根据在实际工作中遇到的两个问题,提出改进意见如下: 第一个问题:接受价格问题现行制度规定,县公司对所属食品所站上调的商品,采用接受价格。食品所站自县公司调入的商品,采用调拨价格,这样,就产生下列问题:(1)虚增利润。食品所站上调县公司的商品,在收到货款的当月,以“营业收入”入帐,进销差价转入利润;县公司调拨给食品所站的商品,也是同样处理。但这些商品,当月都不可能全数调销完毕,也就是商品未销售,利润已经入帐了。如果把这部分虚增利润上缴,实际上是用流动资金缴纳未实现的 The accounting of commodity categories of food enterprises is based on the characteristics of fresh commodities such as pigs, cattle, sheep, poultry, eggs and aquatic products, and the forms of accounting adopted specifically reflect the circulation and operating results of various categories of commodities in all aspects, To strengthen economic accounting, improve management and provide reliable information. Now based on the two problems encountered in the actual work, put forward the following improvements: The first question: to accept the price of the current system of regulations, the county company on the food to be raised by the acceptance of the price of the goods. The goods stationed from the county company transferred goods, the use of transfer price, so, it produces the following questions: (1) inflated profits. In the same month as the receipt of payment, the foodstuffs were transferred to the profit of the account of “operating income” and the difference was recorded in the sales price of the foodstuffs. The goods transferred by the county company to the foodstuffs stationed in the same place were handled in the same manner. However, these commodities can not be fully canceled in the current month, that is, the commodities have not been sold and the profits have been recorded. If this part of the inflated profits surrendered, in fact, is to use unliquidated funds to pay