论文部分内容阅读
存货是流通企业最重要的资产。对存货价值的正确计算,直接影响企业资产价值与净收益的确定。新财务制度对存货购进成本计价原则作了重大改革,规定凡为销售而储存的商品,按取得时的实际成本,即商品进价成本计价。与现行制度相比,对于大宗商品经营环节中所发生的运输中转费,由原来计人存货成本,按存销分摊,改为全部计入当期经营费用。这一改革对于进货运杂费占进货成本比重不大,对原已计入当期损益的其他流通企业并无重大影响,但对燃料企业而言,由于煤炭商品进货环节运杂费,在总成本中占极大比重,且现行是全部进入存货购进成本核算,因而,计价原则这一改革,将给企业带来了重大影响。主要是:
Inventory is the most important assets of circulation enterprises. The correct calculation of the value of the inventory will directly affect the determination of the value of the assets and net income of the enterprise. The new financial system made a major reform on the pricing principle of inventory purchase cost, requiring all goods stored for sale to be valued at the actual cost at the time of acquisition, ie, the purchase price of goods. Compared with the current system, the transportation transit fee incurred in the commodities operation stage is changed from the original cost of inventories to the amortization of stocks and the total operating expenses included in the current period. This reform does not have a significant impact on the purchase and transportation fees as a share of the purchase cost and does not have a significant impact on other circulation enterprises that were originally included in the current profits and losses. However, for the fuel enterprises, the total cost of transportation of coal products A large proportion, and the current is all into the stock purchase cost accounting, therefore, the valuation principle of this reform, will have a significant impact on the enterprise. mainly: