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现行国营农场财务会计制度规定,实行分群成本核算,因管理不善而发生的畜禽死亡损失,计入生产成本,由成活的畜禽和产出的产品负担.计算公式是:??公式的分子是幼畜和幼禽的全部活重成本,它包括了死亡牲畜在死亡前所花的一切费用,而分母却是减掉了死畜以后的全部活重,相除之后,就体现了将死亡牲畜的成本由在群活畜负担.但是,由于期末存栏的幼畜和育肥畜(禽)是按实际成本结转下期,所以会造成幼畜幼禽的死亡损失,不仅影响了当年该群畜禽的活重成本和产成品的盈亏,而且还影响到下年的产品成本和盈亏.国营农场饲养的幼畜幼禽牛、马、猪、羊、鸡、鸭、鹅、兔等,它们都是有生命的动物,只要不停止饲养,幼畜幼禽将不断地因繁殖转入增加;因出售、
The current state-owned farm financial accounting system, the implementation of cluster cost accounting, due to mismanagement of livestock and poultry death losses, included in the cost of production, by the live poultry and the output of the product burden is calculated formula is: Is the total liveweight cost of young animals and young birds, which includes all the cost of death before the death of the animals, while the denominator is the total live weight after the loss of dead animals, after the division, it reflects the death The cost of livestock is borne by the live animals, but the loss of young animals caused by the end of the period due to the fact that young and live-raising livestock (poultry) at the end of the period are carried forward to the actual cost will not only affect the livestock The live-weight cost of poultry and the profit and loss of finished products also affect the product cost and profit or loss for the following year. Young animals raised in state-owned farms Poultry, cattle, horses, pigs, sheep, chickens, ducks, geese, rabbits, Is a living animal, as long as do not stop feeding, young animals and young birds will continue to increase due to breeding; due to sale,