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时间就是金钱,效率就是生命。要建立符合现代化社会要求的时间观念,效率观念,就必须事事处处注意时间的节约。下面介绍两种工业企业财会计算中“变除为乘”节约时间加快计算速度的方法,供大家在实际工作中参考、使用和验证。一、进行生产费用表的分析时,需要计算外购材料、外购燃料、外购(动力、工资、提取的职工福利基金,折旧费、提取的大修理基金、利息支出、其它支出这九个费用要素各占生产费用总额的比重。假定某企业生产费用表的实际资料如表一第一行所示:
Time is money, efficiency is life. To establish a concept of time and efficiency that meets the demands of modern society, we must pay attention to the saving of time everywhere. Here are two ways to save time and speed up calculations in the calculation of two kinds of industrial enterprises’ accounting, so that everyone can refer, use and verify in practical work. 1. When analysing the production cost table, it is necessary to calculate outsourcing materials, outsourced fuels, outsourcing (power, wages, extracted employee welfare funds, depreciation fees, extracted overhaul funds, interest expenses, and other expenditures. The proportion of cost elements in each of the total production costs, assuming that the actual data of a company’s production cost schedule is shown in the first line of Table 1: