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现行制度规定,平议价粮油兼营的粮食商业企业,其商品流通费应严格按平价和议价计算分摊,分别核算平议价粮油的销售成本。对于可以明确认定的费用即可直接列为平价或议价粮油的商品流通费,对不能直接认定的费用应采用正确的方法分摊,以保证分别核算盈亏的准确性。目前,平议价粮油兼营企业对费用的分摊,主要有两种分摊办法:一是按平价与议价粮油的经营量比重进行分摊;二是按平价与议价粮油商品周转额即进价金额比例进行分摊。计算公式如下:
The current system stipulates that the grain commercial enterprises engaging in grain-oil prices should be negotiated on a par. The circulation of commodities should be strictly assessed on the basis of parity and bargaining, and the sales costs of the grain barley oil shall be separately calculated. The expenses that can be clearly identified can be directly classified as commodity circulation expenses of bargain or bargain grain and oil, and the expenses that can not be directly recognized should be apportioned with the correct method so as to ensure the accuracy of profit and loss separately. At present, there are mainly two methods of apportioning the cost of grain-oil joint ventures: one is to apportion the proportion of the bargaining grain and oil in terms of the proportion of bargaining; the other is the ratio of the purchase price Share. Calculated as follows: