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1991年安徽遭受特大洪灾,平价粮收不抵支,只得动用国家专项储备粮进行弥补,其价值补偿是:统购价部份,通过销售,由消费者补偿,统购价与定购价之差,由动用企业列平价亏损;定购价与结算价之差,由国家专项拨补。对于此项业务,我省曾有过如下三种帐务处理办法: 一、将应补专储差价列“应收加价款”核算。动用时: 借:库存平价粮油(统购价) 借:应收加价款或应收款(定购价与结算价之差) 借:利润(统购价与定购差之差)
In 1991, Anhui suffered catastrophic floods. The grain price did not reach the balance. It had to use the national special reserve grain to make up for it. Its value compensation was: the purchase price part, through sales, was compensated by the consumer, and the difference between the unified purchase price and the purchase price was The loss of the company’s parity investment is used; the difference between the purchase price and the settlement price is earmarked by the country. For this business, our province has had the following three accounting methods: First, the special reserve difference shall be listed in the “receipt plus price” account. When used: By: Inventory parity grain and oil (purchase price) Borrow: Receivable plus price or receivable (the difference between the purchase price and the settlement price) Borrow: Profit (the difference between the purchase price and the order difference)