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石油供应部门为了保证市场需要,在计划外自采油脱销时,暂时动用计划内库存石油供应市场,这就造成计划外成品油先销后进的现象。目前,对这种先销后进的帐务处理是:销售价格成本按已落实货源的合同价或预测价结转。由于销价是假设的,如果一但市场价格发生变化,出现实际进价高于原售价时,就会造成企业盈利不实,甚至虚盈实亏。对此,笔者建议增设“已销待转营业收入”和“已销待转营业成本”科目。这部分先销后进业务月末暂不结转利润帐户,待已销石油补进后,再按实际价格计算结转利润,其帐务处理程序是:(1)石油销售时,增记“已销待转营业收入”,增记“银行
In order to ensure the market needs, the oil supply department temporarily uses the planned oil supply market for stockpiles during out-of-plan self-production and out-of-stock operations. This results in the phenomenon that unscheduled refined oil is sold first. At present, this kind of transaction processing for the first-to-last sales is: the sales price cost is carried forward according to the contract price or forecast price of the implemented source. Since the selling price is hypothetical, if the market price changes, and the actual purchase price is higher than the original selling price, it will cause the company’s profits to be false, even if it is false. In this regard, the author proposes the addition of “has been sold for business income” and “has been sold for business costs” subjects. This part of the first-line sales business does not carry forward the profit account at the end of the month. After the oil is restocked, the carry-over profit will be calculated based on the actual price. The accounting treatment procedure is: (1) When the oil is sold, the sales will be increased. To be transferred to operating income“, added to ”Bank