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粮食企业向农民购入原粮、油料,而供应的则是成品粮、油,原粮、油料必须经过粮食工业进行加工.国家在制定成品粮、油价格时,原则上是采取持平的,即从原粮、油料加工成成品粮、油不赔不赚.但由于加工工艺流程技术的差异,原粮、油料购进的质量、保管等诸因素的影响,加工原料的总成本(原料价值+加工费)与收回加工成品的总价值(包括副产品)对比,不是差价收入,就是差价支出.而且数额很大,是影响粮食商业盈亏的重要因素之一.如我县1981年加工原成差价支出占粮食商业总亏损40%.1982年不实行分环节核算,会计报表不反映加工原成差价收支金额,但是领导却经常找会计人员询问原成差价收支情况,用以考核
Grain enterprises purchase raw grain and oil from peasants while supplies of finished grain, oil, raw grain and oil materials must be processed through the food industry. When the state formulates finished grain and oil prices, it is in principle to take a balance from raw grain However, due to differences in processing technology, quality of original grain and oil purchase and custody of other factors, the total cost of processing raw materials (raw material value + processing fee) and The total value of the finished products (including by-products) recovered is not the difference in income, is the difference in expenditure, but also a large amount is one of the important factors affecting the profit and loss of food business. A loss of 40% in 1982 does not implement the sub-section accounting, the accounting statements do not reflect the original difference into the amount of revenue and expenditure, but the leadership is often looking for accounting staff asked the original difference between the balance of payments to assess