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调查发现,农机供销企业对商品浮动价差(一般都是低于国家订价的负价差)转入销售成本比较随意,把浮动价差作为调节企业经济效益的杠杆和确保承包人完成任期目标的后盾,出现明显的虚假利润。这种做法错误有二,一是不符合权责发生制的核算原则和国营企业成本管理条例规定,是违反财经纪律行为;二是由于浮动价差结转不准,导致月度利润严重不
The survey found that the agricultural machinery supply and marketing companies are relatively free to transfer the cost of goods (usually lower than the national price negative price difference) into the cost of sales, the use of floating spread as a lever to adjust the economic efficiency of enterprises and to ensure that the contractor to complete the target period of the backing. There are obvious false profits. There are two mistakes in this practice. First, the accounting principle of the accrual accounting system and the state-owned enterprise cost management regulations stipulate that it is a violation of financial and financial discipline. Second, because the floating spread is not carried forward, the monthly profit is not seriously affected.