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厂长来找老会计;“咱们二车间的一号产品,从当前情况看,可以单独核算,想请你测算一下,月产多少公斤不亏不盈,超产一公斤能得多少利润?”停了一下,又笑着问:“什么时候能算出来?” 老会计说:“这个产品由外贸包销,销价暂时不会变动,如果原辅料和单位耗用都按现在的平均水平,算起来是很快的。” 不多会儿,老会计交了卷。答案是月产623公斤就不盈不亏,每增产一公斤获利30.50元。小丁在财会组虽已两年多,但没有看见过这类计算,厂长也想听一听计算的依据和方法。于是老会计作了以下解说:
The factory manager came to the old accountant; “We two workshop one product, from the current situation, you can separate accounting, would like to ask you to measure, how many pounds a month does not lose no profit, overweight one kilogram how much profit? ”Old accountant said: “ This product is underwritten by the foreign trade, selling price will not change temporarily, if the raw materials and units consumed according to the current Average, it seems fast. ”Not long after, the old accountant paid the volume. The answer is not yielding 623 kg per month, profit of 30.50 yuan per kilogram of profit. Xiao Ding in the accounting group although more than two years, but did not see such calculations, the director also want to hear a calculation basis and method. So the old account made the following explanation: