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商品流通企业对商品推行保本、保利储存期管理,是运用管理会计中的量-本-利分析和目标利润管理的原则,为提高企业整体经济效益,对商品购、销、存全过程进行的系统的价值管理。1994年,我国实行新的增值税,商品流通企业由原来缴纳营业税改缴增值税,并改价内税为价外税,这就使原来按营业税模式推算的商品保本、保利期计算公式发生了很大变化。本文仅就新税制条件下商品保本、保利期的测算方法谈谈自己
The commodities circulation enterprises carry out the capital preservation and the storage life management of the commodities according to the principle of quantity-profit-benefit analysis and target profit management in management accounting. In order to improve the overall economic benefits of enterprises, the process of purchasing, selling and storing commodities System of value management. In 1994, China implemented a new value-added tax, and the commodity circulation enterprises turned over the VAT to pay the sales tax and changed the internal tax to the extra-tax, thus making the formula for calculating the capital preservation and the retention period of the commodities originally estimated in accordance with the sales tax mode Great changes. This article talks about myself only on the method of measuring the capital preservation and the period of profits under the new tax system