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案例:某机电公司因质量管理上的需要,准备为技术部门添置某种型号的用于产品质量检测的设备若干套。该公司设备部门已具备生产这种简易检测设备的能力,经市场调研与经济分析,决定自行生产。该公司在自制这批设备过程中,耗用外购材料5万元,该批材料已抵扣进项税额0.85万元,另领用自制产品1万元,耗用人工及其他费用2万元。
Case: An electromechanical company due to quality management needs to prepare for the technical department to purchase certain types of equipment for product quality testing of a number of sets. The company equipment department already has the ability to produce this simple test equipment, market research and economic analysis, decided to produce their own. The company in the process of making these devices, the use of purchased materials 50,000 yuan, the batch of materials have been offset input tax 08500 yuan, and the other with homemade products 10,000 yuan, the cost of artificial and other expenses 20,000 yuan.