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单耗体观了进口料件和出口成品的对应关系。那么,什么是单耗?单耗如何申报?“单耗”是指加工贸易企业在正常生产条件下加工单位成品所耗用的料件量。单耗包括净耗和工艺损耗。“净耗”是指加工后料件通过物理变化或化学反应存在或转化到单位成品中的量。“工艺损耗”是指因加工工艺原因,料件在正常加工过程中除净耗外所必须耗用但不能存在或转化到成品中的量,包括有形损耗和无形损耗。“工艺损耗率”是指工艺损耗占所耗用料件的百分比。单耗的计算公式:单耗=净耗/(1-工艺损耗率)耗用料件数量=单耗×成品数量
The concept of single consumption of imported materials and export of the corresponding relationship between the finished product. So, what is the unit consumption? How to declare unit consumption? Unit consumption is the processing trade enterprises in the normal production conditions, processing unit finished product consumed by the amount of material. Unit consumption includes net consumption and process loss. “Net Consumption ” refers to the amount of material after processing through the physical changes or chemical reactions exist or converted into the unit finished product. “Process loss ” refers to the amount of material that must be consumed but can not exist or be converted into the finished product except the net consumption during the normal processing due to the processing technology, including the visible loss and the intangible loss. “Process Loss Rate ” refers to the percentage of process loss to the part consumed. Unit consumption calculation formula: Consumption = net consumption / (1 - process loss rate) consumption of the number of parts = consumption × finished product quantity