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读了吴为兵同志在《财务与会计》1988年第8期发表的《工业企业平议兼营“差价型”核算方法》一文(以下简称吴文),对平议进价的原材料核算,产成品核算方法不敢苟同。工业企业的生产成本是成本计算期内生产一定品种和数量产品所支出的全部生产费用的总和。国务院发布的《国营企业成本管理条例》第十七条规定:工业企业的成本,除销售费用外,必须根据计算期内完工产品的统计产量,实际消耗和实际价格,按照权责发生制的原则进行核算。企业不得以计划成本、估计成本、定额成本代替实际成本……按计划成本或定额成本进行核算的,要及时调整为实际成本。吴文对商品价格“双轨制”条件下,工业企业平议兼营,其原材料、产成品、产品销售核算试行“差价型”的核算方
Read Wu Weibing in the “Finance and Accounting” issued in 1988 eighth issue of “Ping An operating private enterprises,” the difference “” method of accounting, “a text (hereinafter referred to as Wu Wen), the flat purchase price of raw materials accounting, End product accounting methods do not agree. The production cost of industrial enterprises is the sum of all the production costs incurred in producing a certain type and quantity of products during the cost calculation period. Article 17 of the State-owned Enterprise Cost Management Regulations stipulates: The cost of industrial enterprises, in addition to sales expenses, must be calculated on the basis of the statistical production, actual consumption and actual prices of completed products during the calculation period, in accordance with the principle of accruals Accounting. The enterprise shall not replace the actual cost with the planned cost, estimated cost and fixed cost ... If the accounting is made according to the planned cost or the fixed cost, it shall be promptly adjusted to the actual cost. Wu Wen commodity prices ”double-track system “ under the conditions of industrial enterprises Pingyou 兼营, the raw materials, finished products, product sales accounting pilot ”difference " accounting party