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《广西会计》编辑部:本人对1987年第2期《中南财经大学1986年会计学硕士研究生入学试题解答》第二题有不同看法。一般影响产品销售利润因素有五个方面。即;产品销售数量、产品销售价格、产品销售成本、税率、销售产品品种结构。该题原解答影响值是销售利润,差异因素为销售收入,两种产品销售收入的互相消长。虽提法没错,但在我们工业企业进行经济活动分析时是不算完满的。本人的意见如下,希望指教。
“Guangxi Accounting” Editorial Department: I have different views on the second issue of 1987 “No.2 of Zhongnan University of Finance and Economics Master’s Candidates Accounting Master’s answer to entrance exam questions”. Generally affect the product sales profit factor has five aspects. That is, the number of product sales, product sales prices, product sales costs, tax rates, sales of product variety structure. The original answer to the question is the impact of sales profit, the difference between sales revenue, sales revenue of the two products each other growth and decline. Although the formulation is correct, it is not perfect when we conduct economic activity analysis in industrial enterprises. My opinion is as follows, I hope that advice.