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现行制度规定,企业在发生农副产品销售业务时,按收购价格计算的价值(部分农副产品加收购税金)进行出库,即作为销售成本,而发生的大量生产性费用,却全部归入商品流通费.按照这种办法.农副产品挑选过程时间越长,耗费的劳动越大,表现在流通环节的费用越多,毛利也就越多,毛利率也就越高;否则,相反.笔者认为这样计算的销售成本很不真实,农副产品的销售成本应由收购价、收购税、挑选整理费用三项组成.在帐务处理及成本计算上,可采取以下方法: 1、在挑选整理过程所发生的各种物化劳动和活劳动耗费,一律计人被挑选整理的农副产品成本. 2、在挑选整理结束后,按被挑选整理的农副
The current system stipulates that, in the event of an agricultural and sideline products sales business, the enterprises will use the value calculated from the purchase price (some agricultural and sideline products plus the acquisition tax) to carry out the inventory, that is, as the cost of sales, and the large amount of production costs incurred will be attributed to the circulation of commodities. Fees. According to this approach, the longer the process of selection of agricultural and sideline products, the greater the amount of labor consumed, the more the cost of performance in the circulation, the more gross profit, the higher the gross profit rate; otherwise, the opposite. I believe this The calculated cost of sales is not true. The cost of agricultural and sideline products should be composed of the purchase price, purchase tax, and sorting out expenses. The following methods can be used for accounting treatment and cost calculation: 1. During the selection process The cost of various kinds of materialized labor and living labor will be calculated as the cost of agricultural and sideline products that have been selected and arranged by the people.