论文部分内容阅读
1991年12月,四川省供销合作社和四川省财政厅联合制定的《供销合作社会计制度补充规定》指出:放开经营后,废旧行业和随行就市的时装成衣、工艺品、化妆用品以及市场价格波动大的时令商品,企业要单独核算。为保持存货的成本合理,在结转销售成本时,可采用“价高先出法”,即:库存商品中进价高的,先结转销售成本。此项改革有利于优化存货计价,减少资金占用,保持企业发展的后劲。基本上克服了原来方法的弊端,又可防止“现值成本法”可能出现的主观随意性,具有实用价值,值得推广。
In December 1991, the Sichuan Provincial Supply and Marketing Cooperative and the Sichuan Provincial Department of Finance jointly formulated the Supplementary Provisions for the Supply and Marketing Cooperative Social Accounting System. After the operation was liberalized, the waste industries and the clothing products, handicrafts, cosmetics, and market prices that accompanied the market were fluctuating. Seasonal goods, companies have to be accounted for separately. In order to maintain the reasonable cost of inventory, when the cost of sales is carried forward, the “price-first-first-out-first-out method” may be adopted, that is, if the purchase price of inventory goods is high, the sales cost shall be carried forward first. This reform is conducive to optimizing inventory valuation, reducing the use of funds, and maintaining the sustainability of the company’s development. Basically overcome the drawbacks of the original method, but also to prevent the subjective arbitrariness of the “Current Value Cost Method”, which has practical value and is worth promoting.