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近几年来,根据国家的有关规定,统一调整了化纤布、纯棉布、卷烟、酒、手表、收音机的销售价格。有的调离,有的调低,但是大部分是调低的。并相应调整了库存商品的价值。我地区供销社系统,一九八二至一九八四年期间,化纤布等商品调价减值达170多万元,纯棉布等商品调价增值32万元,相抵后净减值138万元。已分别在1982、1983和1984年列入了当年的损益处理。经过三年多的实践,我认为,国家统一调价而引起库存商品发生的增、减价值不应列入损益核算为妥,其理由是:
In recent years, according to relevant state regulations, the sales prices of chemical fiber cloth, cotton cloth, cigarettes, wine, watches and radios have been adjusted. Some tune away, some down, but most of the down. And the corresponding adjustment of the value of inventory of goods. In the supply and marketing cooperative system of our region, between 1982 and 1984, the price adjustment of chemical fiber cloths and other commodities was reduced by more than 1.7 million yuan while the price of pure cotton fabrics and other goods was increased by 320,000 yuan. After offsetting the net impairment value of 1.38 million yuan . Has been included in the 1982,1983 and 1984, respectively, the current profit and loss treatment. After more than three years of practice, I think that the increase or decrease in value of inventories caused by the national uniform price adjustment should not be included in the profit and loss accounting. The reasons for this are as follows: