在粮食企业实行平、议价兼营的情况下,除粮油进价成本按平、议价分别核算外,所发生的商品流通费和营业外支出,一般都难以分清是平价还是议价的支出。本文拟就如何合理分摊这些支出,谈点个人浅见。一、平、议粮油兼营企业所发生的商品流通费,对可直接认定的,如运费、利息等支出,应直接列入平价或议价商品流通费;不能直接认定的要根据商品流通费明细科目的核算内容,分别按购、销、调、加、存各经营环节的流转量来计算摊销平、议价费用。费用在哪个环节发生,就在哪个环节摊销,这样比较真实合理。(1)保管费按平、议 In the case of grain companies that are both flat and bargain-hunting, except for grain and oil purchase costs, which are accounted for separately and negotiated separately, the commodity circulation expenses and non-operating expenses incurred are generally difficult to distinguish between whether they are cheap or bargaining expenses. This article intends to talk about how to reasonably share these expenditures and talk about personal views. I. Ping and discuss the commodity circulation expenses incurred by grain and oil兼营enterprises. For expenses that can be directly recognized, such as freight, interest, etc., they shall be directly included in the parity or negotiated commodity circulation expenses; According to the accounting content of the accounts, amortization and bargaining fees are calculated based on the turnover of the business links of purchase, sales, adjustment, addition, and deposit respectively. It is more reasonable and reasonable where the expenses occur and where they are amortized. (1) The custodial fee is levied