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1986年,国家为了扩大市场议价收购,调减了部分合同定购任务,改为议价购进。由于当时部分产粮区的粮食市场价低于合同定购价,规定在“议转平”中,议购价低于合同定购价的差额在“利润——国家委托代购粮差价收入”科目核算,即进入企业盈亏。但是,近年来的市场粮价已高出合同定购价50%以上,“议转平”不再是价格逆差,而是顺差,对这种新情况,各地粮食企业在帐务处理上不一致:有的企业将价差支出记入“利润—国家委托代购粮差价收入”科目的借方核算,进入盈亏;有的企业将价差支出记入“应收政策性补贴——提价补贴”科目的借方核算;还有的企业将价差支出记入“应收加价款——地方财政”科目的借方核算。笔者认为,“议转平”粮食价差
In 1986, in order to expand the market for bargain purchases, the state reduced the order of some contracts and changed them into bargain purchases. As the grain market price of some grain production areas was lower than the contract purchase price at that time, it was stipulated that the difference between the purchase price and the purchase price of the contract in the “contract-transfer level” should be accounted for in the “profit-state commissioned grain purchasing income” account. That is, entering the company’s profit and loss. However, in recent years, the market price of grain has exceeded the contractual purchase price by more than 50%. The “conversion to peace” is no longer a price deficit, but a surplus. For this new situation, grain companies are inconsistent in accounting treatment: The enterprises will account for the spread in the “profit - the country commissioned by the purchase price difference income” subjects debit accounting, into the profit and loss; some companies will be spread charges into the “receipt policy subsidies - price subsidy” subjects debit accounting; Some companies also record the spread charge in the debit accounting of the “Attachment-plus-local finance” account. The author believes that the “consensus” grain spread