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产成品明细帐与销售明细帐联合设置,可减少一些不必要的重复记帐、对帐、结帐手续,并对生产,销售、财务成果等情况,一目了然,使用比较方便,有利于编制产品销售利润表.帐簿式样和说明如下:1、本期生产:1至3栏凭“产成品”科目记帐凭证的借(增)方登记.2、本期销售:4至6栏根据“销售”科目记帐凭证的贷方(增方)登记.销售数可按销售汇总表进行登记,也可逐笔记帐.销货退回用红字登记.3、销售税金:7栏根据各该产品的销售收入乘以规定的税率.4、销售工厂成本:8至9栏应根据各该产品工厂成本记帐.如采用加权平均法计算销售产品成本时,则按以下公式,求得销售产品单位成本.用单位成本乘4栏的本期销售数量,即为9拦的销售成本总额.
The joint arrangement of the finished goods subsidiary account and the sales subsidiary account can reduce some unnecessary duplicate billing, reconciliation, and checkout procedures, as well as the production, sales, financial results, etc., at a glance, and is more convenient to use and is conducive to the preparation of product sales. Profit Statements. The book styles and descriptions are as follows: 1. Production in the current period: Columns 1 to 3 are registered with the borrowing (increasing) party of the “finished product” accounting vouchers. 2. Sales in the current period: 4 to 6 columns are based on “Sales ” credit (enlarge) registration of account vouchers. Sales can be registered in accordance with the sales summary table, you can also note by account. Sales back in red text to register. 3, sales tax: 7 columns according to each Product sales revenue multiplied by the specified tax rate. 4, the sales of factory costs: 8-9 column should be based on the cost of the product factory accounting. If you use the weighted average method to calculate the cost of sales, according to the following formula, to obtain sales of products Unit cost. The unit sales cost multiplied by 4 columns of the current sales amount, which is the total sales cost of 9 blocks.