论文部分内容阅读
关于厂内银行产品结算价格的问题,吉林省财贸管理干部学院编写的《厂内银行单轨制会计核算》教材,对入库产品以计划成本为结算价格。我认为,车间入库产品应采用如下公式: 厂内产品结算价=产品售价×(1-税率) 采用这种产品内部结算价好处有四:(1)车间不直接对外,可不考虑设置税金科目,但应将内部销售收入剔减税金比率,而销售科对外销售,则应在“销售收入”中包括“应交税金”。(2)采用这种价格结算通俗易懂,使车间人员、销售人员都能理解产品税后净值,便于群众掌握。(3)真正体现生产车间的经济效益,各车间的“税后净收入-生产成本=生产利润”之和应与厂部成本中心
Regarding the settlement price of in-plant bank products, the “In-plant bank monorail accounting” textbook prepared by the Jilin Provincial Institute of Finance and Trade Management cadres sets the planned cost as the settlement price for the inbound products. I think that the following formulas should be used for the workshop’s warehouse products: Factory product settlement price = product selling price × (1-tax rate) There are four advantages in using this product’s internal settlement price: (1) The workshop is not directly external, but it is not necessary to consider setting the tax. Subjects, but internal sales revenue should be reduced by the tax rate, while the sales department should be included in the “sales revenue” should include “tax payable.” (2) Use this kind of price settlement to make it easy to understand, so that the shop staff and sales staff can understand the net value of product tax, which is easy for the masses to grasp. (3) The economic benefits of the production workshop are truly reflected. The sum of “net income after taxation – production cost = production profit” of each workshop should be equal to the cost center of the factory.