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码洋核算与进销差价率 图书、期刊是出版企业的主要产品,此类产品的最显著的特点是明码标价且品种繁多,单位价值小。因此其存货及其成本的核算相对于其他企业而言,有其自身的特点。目前一些书店及出版社自办发行部门,为了简化书刊成本的核算,便采用了平均差价率的计算方法,由此带来存货账面价值与实际成本的较大偏离。举例说明如下: 某图书发行门市部购入两种图书各100册,分别为图书A、图书B(以下简称A、B),A码洋为25
Code foreign accounting and price difference in books, journals, journals are the main products of publishing companies, the most notable feature of such products is the price tag and a wide variety, unit value is small. Therefore, its inventory and its cost accounting relative to other enterprises, has its own characteristics. At present, some bookstores and publishing houses run publishing departments. In order to simplify the calculation of books and magazines, they adopt the method of calculating the average spread rate, resulting in a large deviation between the book value and the actual cost of inventories. An example is as follows: A bookstore sales department purchased two books of 100 volumes, respectively, Book A, Book B (hereinafter referred to as A, B), A yards foreign 25