也谈基层供销社的利润为什么逐年下降

• 作 者: 李淑生 李忠银
• 机 构: 湖北沔阳长埫口供销社,湖北沔阳长埫口供销社
• 出 处: 财会通讯
• 发表日期: 1985年08期
• 关键词: 基层供销社 费用水平 财会通讯 间接费用 士升 商品进销差价 年费用 工资水平 固定资产折旧 经营承包责任制

《财会通讯》1985年第2期刊载《基层供销社利润为什么逐年下降》一文,认为基层供销社利润逐年下降的原因主要是资金占压过多和各种社会摊派过大.这种意见是正确的,但是除此以外,还有一些重要原因. 1、自1981年以来,基层社费用额逐年扩大,而营业额是略升或略降,使费用水平上升.例如:

According to the article “Why the profit of primary supply and marketing cooperatives declines year by year” in the second issue of the “Accounting Newsletter” in 1985, the reason why the profits of the primary supply and marketing cooperatives have been declining year by year is mainly that the funds are over-stressed and the various social apportionments are too large. However, there are some important reasons for that. (1) Since 1981, the amount of grassroots social service fees has been expanding each year while the turnover has been slightly higher or slightly lower, resulting in an increase in the cost level. For example,