运用马克思的资本循环理论审视我国现行产成品和销售的核算,可发现:产成品按实际成本计价不能反映产成品的价值增殖;在只取得收款权利还没收到货款的情况下就确认收入和利润,不能如实反映资金运动的真实情况。应改为产成品按售价计价,收入的确认采用“发货与收款孰后”原则。 Using Marx’s theory of capital cycle to examine the current accounting of finished products and sales in our country, it can be found that: the final cost of finished products can not reflect the value proliferation of finished products; if the right to receive payment has not been received, Profit, can not truthfully reflect the real situation of capital movements. Should be changed to finished products priced at the price, the confirmation of revenue using “delivery and receipt after the” principle.