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读了贵刊今年第四期王振文、辜位清两同志的《“后进先出法”浅析》一文后,我认为“后进先出法”存有一定的弊端,不宜推广。 1.本期销售的产品不一定都是本期入库产品,用本期入库产品单位成本×本期产品销售数量计算出来的本期销售成本,与以前的库存产品成本失去连续性,这从商品流通或权责发生制的角度看是不合适的,因为期初库存产品在销售以后就与本期销售成本有了必然的内在联系,“后进先出法”用本期生产的产品销售成本代替期初产品的销售成本,割断了期初产品
After reading the article entitled “After the First In First Out Law” by Wang Zhenwen and Gu Qing in the fourth issue of this year, I think there is a certain amount of drawbacks in the Law of “Last In First Out” and should not be promoted. 1. The current sales of products are not all the current storage products, storage costs with the current unit of the product cost of the current sales volume of the current sales costs calculated by the loss of continuity with the previous inventory costs, which From the perspective of commodity circulation or accruals is not appropriate, because the beginning of the inventory after sales with the current sales costs have a certain inherent relationship, “last-in first-out law ” with the current production of products Cost of sales instead of the beginning of the product sales costs, cut off the beginning of the product