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在财会互查中发现有这样的情况:县公司售给基层供销社化肥农药,给基层社的运费补贴核算口径很不一致.有的县公司减记营业收入,有的增记营业成本,而基层社则绝大部分增记进销差价,也有减记费用的.由于县公司与县公司之间,县公司与基层社之间,基层社与基层社之间的核算口径不一致,影响核算的质量,造成某些指标的失真,不利于分析比较. 运费补贴究竟怎样核算合理呢?我认为,要从科学性和真实性两方面来要求.化肥农药的运费补贴是为了解决基层社经营农业生产资料进销差价可能不足以补偿运费支出,或虽够补偿运费支出但无利可图的问题.这和县公司售给基层社工业品的回扣或转批折扣不同.回扣是把县公司的一部分收益
In the mutual review of finance and accounting, it was found that the county companies sold fertilizers and pesticides to the grass-roots supply and marketing cooperatives, and the accounting caliber of the subsidy to the grass-roots agencies was very inconsistent. Some county companies wrote down their operating income, and some added operating costs. The majority of companies write up the write-apart difference, as well as the write-down fee. Because there are inconsistencies between the county company and the county company, and between the county company and the grassroots community, the accounting caliber between the grassroots and grassroots organizations is inconsistent, affecting the quality of accounting. , resulting in distortion of some indicators, is not conducive to analysis and comparison. How to calculate the reasonable cost of freight subsidies? I think that both from the scientific and authentic requirements. Fertilizers and pesticides freight subsidies is to solve the grassroots community operating agricultural production materials Inequality spreads may not be sufficient to compensate for freight charges, or problems that compensate for freight charges but are not profitable. This is not the same as rebates or subcontracting discounts sold by county companies to grassroots industrial products. The rebates are part of the income of the county companies.