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王矩先同志在《财务与会计》1982年第10期“对‘材料成本差异’科目的一点看法”一文中,以某些单位不能正确使用该科目,采取不正当手法“乱挤成本,截留应上缴的财政收入”为理由.对“至今仍采用计划价格,设置‘材料成本差异’科目还有没有必要”提出了疑问,并且认为“即便采用实际价格比计划价格麻烦些,也是值得的。”我不同意王矩先同志的这种看法。我们必须对目前存在的不能正确制订材料计划价格,以及不能正确使用“材料成本差异”科目而出现的问题进行具体分析,正确认识采用按计划价格比按实际价格进行材料核算的优越性。
In the article entitled “Some Views on the Subjects of Differences in Material Costs” in the article “Finance and Accounting”, No. 10, 1982, some units can not correctly use the subject and take unfair tactics to “squeeze costs, Interception of the financial revenue to be turned over. ”As a justification,“ questions remain whether to use the planned prices to set a ’material cost difference’ subject yet, ”and that“ even if the actual price is more cumbersome than the planned one , Is also worth it. ”I do not agree with this view of Comrade Wang Moh-hsiung. We must make a concrete analysis of the existing problems that we can not correctly formulate the price of the material plan and the problem of the correct use of the “Material cost difference”, and correctly understand the superiority of adopting the planned price versus the actual price for material accounting.