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一、生产资料消耗的费用.用家庭积累购置的固定资产,当资产使用后,按使用年限计提折旧,但需要区别生产用和生活用的界限,然后计入成本.向集体租用的固定资产,需支付租金,目前存在的问题是租金高低相差很大,有人主张按正常折旧额计入成本,租金低于折旧额的仍按折旧额计入成本,租金高于折旧额的,高出部分由利润列支,不计入成本.我认为,为反映农户的实际耗费,统一成本计算方法,以按实支租全在成本中列支为宜. 原材料消耗和低值易耗品一次性计入成本.外购原材料和低值易耗品,由于购销政策和价格体制的改革,其价格将日益受市场供求规律的影响,一
1. Expenses for the consumption of production materials. When the fixed assets purchased by households are used, the depreciation is calculated according to the useful life after the asset is used. However, the difference between production and domestic use needs to be distinguished, and then the cost is included. The fixed assets are leased to the collective. The problem is that there is a big difference in the rent level. Some people claim that the normal amount of depreciation is included in the cost. The rent that is lower than the depreciation amount is still included in the cost of depreciation. The higher the rent is than the depreciation amount. Profits are not included in the cost. I think that in order to reflect the actual cost of the farmers, the cost calculation method should be unified so that it is appropriate to pay the full cost of the lease. The raw material consumption and low-value consumables are counted once. Into the cost of outsourcing of raw materials and low-value consumables, due to the purchase and sales policies and the reform of the price system, their prices will increasingly be affected by the law of market supply and demand.