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(一) 《财会通讯》1987年第2期和第12期分别刊登了熊幼奇、叶一宽两同志关于改进售价金额核算方法的讨论文章,读后觉得均有值得商榷之处。一、笔者赞同叶一宽同志按实际售价增记“营业收入”的观点,因为以实际售价作销售收入不仅是会计制度所规定,而且符合“营业收入”的自身含义。如果随意虚增或虚减,也不利于计征零售税和加强税收监督。二、叶一宽同志所列的三条公式中,第一条计算公式只有当按实际售价作“营业收入”同时按原售价结转“营业成本”方能成立,因为本月批发额与批发部分的批零差价相加之相等于按原售价计算
(a) In the 1987 issue of the Finance and Accounting News, Issue 2 and Issue 12 of the two articles discussing the methods used by the two comrades Xiong Youqi and Ye Yikuan to improve the method for calculating the value of sales price, they all felt that they were worth discussing. I. The author agrees with Comrade Ye Yikuan to add his point of view of “operating income” at the actual selling price, because sales at actual sales prices are not only regulated by the accounting system, but also in line with the meaning of “operating income”. If it is arbitrarily increased or reduced, it is not conducive to the collection of retail taxes and the strengthening of tax supervision. 2. Among the three formulae listed by Comrade Ye Yikuan, the first calculation formula can only be established when the “sales revenue” is based on the actual selling price and the “operating cost” is carried forward at the original selling price, because the wholesale amount for the The wholesale and retail price difference is equal to the original selling price