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在一次业务学习会上,会计老赵提出了一个问题:我厂从淮南购原煤3,400吨,单价26.8元,承付贷款9,1120元,运杂费19,380元,在裕溪口中转损耗102吨;经船运到达港口3,298吨,支付装卸力资6,925.8元;再经汽车运输到厂,又付运费6,596元,入库过磅又损耗66吨,实收原煤3,232吨,求这批原煤每吨到厂的实际成本是多少?老赵的话音一落,刚从会计训练班学习回来的小张接着说:外购材料的实际成本,应包括买价,即发票所开列的价格;运杂费,即从供货单位运到企业仓库所发生的包装、运输、装卸等费用;损耗,即运输途
At a business study meeting, Zhao Lao, an accountant, raised a problem: Our factory purchased 3,400 tons of raw coal from Huainan, the unit price was RMB 26.8, the loan commitment amount was RMB 9,11, and transportation and miscellaneous expenses were RMB 19,380, which was lost to 102 tons in Yuxikou. After shipment, it reached 3,298 tons from the port and paid 6,925.8 yuan for loading and unloading. After transporting it to the factory, it also paid 6,596 yuan for transportation, and it lost 66 tons of pounds when it was stored. It received 3,232 tons of raw coal, and requested the raw coal to reach the factory by one ton. What is the actual cost? Lao Zhao’s voice fell, and Xiao Zhang, who had just learned from the accounting training class, went on to say that the actual cost of purchased materials should include the purchase price, that is, the price listed on the invoice; The costs of packaging, transportation, loading and unloading, etc. incurred by the supplier to the company’s warehouse; loss, ie transportation