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一、粮油销售价格提高后有关财务处理问题 (一) 根据国务院国发[1991]18号和国家物价局、商业部[1991]价农字181号文件规定,凡低于比例价销售的粮油均属提价范围,粮食销售价格综合平均每50公斤提高10元,食油销售价格提高到比例价水平,即购销同价。 (二) 粮油销价提高后,粮食企业由此增加的收入,全部列入“商品销售收入”内,计入企业盈亏,财政部门相应取消对粮食企业的粮油价差补贴;对粮食销售价格提高后增加的收入实行专项核算,新统销价与统购价的差额按实际销售数量专项上交,用于收购粮食加价款开支,具体上交与拨补办法,由省级财政和粮食部门协商办理。大豆收购价与新统销价的差额计入企业盈亏,地方财政部门相应调增亏损指标。二、改进食油商品进价成本核算办法,把食油加价款计入成本核算的有关财务处理问题结合食油销售价格调整推进食油加价款计入进价成本核算的改革,有利于真实反映食油商品进价成本和粮食企业资金占用状况,简化食油补贴手续,堵塞加价款计
First, after the increase in grain and oil sales prices related to financial issues (A) according to the State Council, the State Council [1991] No. 18 and the State Price Bureau, the Ministry of Commerce [1991] No. 181 Agricultural Characters stipulated in the document, where are lower than the proportion of sales of grain and oil are Within the range of price increase, the average price of grain sales is increased by 10 yuan per 50 kg, and the sales price of edible oil is increased to the level of proportional price, ie, the same price of purchase and sale. (2) After the increase in grain and oil sales prices, the increased revenues of grain companies are all included in the “commodity sales revenue” and are included in the profit and loss of the enterprise. The financial department cancels the grain and oil price difference subsidies for grain companies accordingly; after the increase in grain sales prices, The increased income is subject to special accounting. The difference between the new system’s sales price and the unified purchase price is turned over according to the actual sales volume, and is used for the purchase of food price increase fees. The specific method of handing over and payment is handled by the provincial finance and grain departments. The difference between the soybean purchase price and the New Commission sales price is included in the profit and loss of the enterprise, and the local finance department correspondingly increases the loss index. Second, to improve the method for calculating the purchase price of edible oil commodities, the related financial treatment issues involving the increase of edible oil prices into cost accounting, and the promotion of the reform of edible oil sales price to promote the increase of edible oil prices into purchase cost accounting reforms are conducive to truly reflecting the purchase price of edible oil products. Costs and capital appropriation of grain companies, simplified food oil subsidy procedures, and blocked the fee increase