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农牧三场的会计核算方法,有其独特的方面,本文试就现行农牧企业会计制度所规定的主副产品成本分离,农家肥不计入生产成本,工副业产品入库即作销售,队、组超产奖,职工退休费开支等问题,作粗浅的探讨.(一)主、副产品成本分离问题农业生产的一种主产品生产,大多数会产生一两种副产品.对于带有一两种副产品的主产品成本计算,按现行会计制度有两种办法:(1)副产品对外销售时,按销售收入冲减生产费用,副产品的销售收入.等于副产品的生产成本.(2)本企业使用副产品,或企业的内部各业互相利用对方的副产品,按固定价格冲减生产费用,固定价格便是副
The accounting methods for agriculture and animal husbandry three fields have their own unique aspects. This paper tries to separate the costs of the main and byproducts as stipulated in the current agricultural and animal husbandry enterprise accounting system. The farmyard fertilizers are not included in the production cost, and the sideline products are sold for sale. , group super-birth awards, employee retirement expenses and other issues, for a shallow discussion. (A) the separation of cost of the main and by-products of a main product of agricultural production, most will produce one or two by-products. For one with two by-products The main product cost calculation, according to the current accounting system, there are two ways: (1) when the external sales of by-products, according to sales revenue to reduce production costs, sales revenue of by-products equal to the cost of production of by-products. (2) the use of by-products of the enterprise, Or the company’s internal and external industries use each other’s by-products to offset the production costs at a fixed price. The fixed price is the vice