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现行物资企业会计制度规定的分摊进货费用的公式为:月分摊进货费用单价(率)=月末摊销前待摊进货费用月末余额/月末结存物资数量(进价总额)+本月销售物资数量(进价总额)×100%这个公式笼统地将整个进货费用分摊到所有的物资上,而不是按照“发生了进货费用的物资参加分摊,没发生进货费用的物资不分摊”的原则。所以我认为,这样计算是不合理的。我们知道,进货费用是在不同的环节发生的,而且发生费用的顺序不同,这同结算时间的先后和物资
The current material enterprise accounting system to allocate the purchase cost of the formula is: monthly share of purchase costs unit price (rate) = end of the amortization pending prepaid purchase costs the end of the month / end of the month the amount of material (purchase price) + the number of sales of goods this month The total amount of purchase price) × 100% This formula generally spread the entire purchase costs to all supplies, rather than in accordance with “The goods occurred in the cost of goods to participate in the assessment, there is no purchase cost of goods are not assessed ” principle. So I think that calculation is unreasonable. We know that the purchase costs are in different aspects of the occurrence, and the order of occurrence of costs are different, with the settlement time and materials