论文部分内容阅读
多年来,对粮油企业的超购加价补贴都是在购进环节进行,但是这种方法存在着计价不统一、反映不真实、易于出现虚报冒领等问题。为了完善粮油加价补贴办法,建议将粮油加价补贴改在销售环节进行。在销售环节进行粮油加价补贴,对农户的结价付款办法照旧不变,只是在粮食部门的内部核算上进行改革。现举例说明在销售环节进行粮油加价补贴的具体核算方法。例如:收购大米1,000斤,每斤0.255元,计255元。销售比例价大米100斤、统销价大米200斤,统销价每斤0.138元,统购价每斤0.1833元,百斤提价补贴4.53元,百斤加价补贴7.17元,大米库存均价每斤0.251元。 1、购进时,按实际付款列帐。
Over the years, the grain and oil companies’ super-subsidies for subsidy purchase have been purchased at the link of purchase. However, this method has some problems such as the inconsistent pricing, the unrealistic reflection and the fraudulent reporting of false claims. In order to improve the grain and oil price increase subsidy approach, it is proposed to increase grain and oil subsidies in the sales process. In the sales process, the grain and oil price increase subsidy will not change the settlement payment method for peasant households, but the internal accounting of the grain sector will be reformed. An example is given to illustrate the specific method of accounting for subsidies for grain and oil in the sales cycle. For example: the acquisition of 1,000 pounds of rice, 0.255 yuan per catty, totaling 255 yuan. The sales price of rice 100 kg, the total sales price of 200 kg of rice, the unified sales price of 0.138 yuan per catty, the purchase price of 0.1833 yuan per catty, peanut price subsidies 4.53 yuan, pecuniary increase subsidies of 7.17 yuan, the average price of rice stocks 0.251 yuan per catty . 1, when purchased, according to the actual payment of accounts.