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近读《财会通讯》1986年第1期“试论商品保本(利)储存期分析”一文(以下简称“李文”)深受启发,但对文中一些观点有不同看法。第一,关于保本(利)分析公式。李文认为:下述公式: 保本储存天数=(毛利额-固定费用-销售税金)/日变动费用的分子和分母除以销售额,可推导出如下公式: 保本储存天数=(毛利率-固定费用率-销售税率)/日变动费用率笔者认为:这是不够严密的。因为税率是以应纳税额(或称计税额)为基数的,销售税金除以销售额
The recent reading of the article “Analysis on Storage Period of Goods (Profit)” (hereinafter referred to as “Li Wen”) in the “Accounting Newsletter” in the first issue of 1986 was deeply inspired, but it has different views on some points in the article. First, regarding the capital preservation (profit) analysis formula. Li Wen believes that the following formula: The number of days of capital preservation storage = (margin amount - fixed cost - sales tax)/day variable cost numerator and denominator divided by sales, can be derived as follows: Capital preservation days = (margin - fixed The rate of expense-sales tax rate)/day rate of change in cost rate: I believe this is not strict enough. Because the tax rate is based on the taxable amount (or taxable amount), sales tax is divided by sales