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中外合营企业存货核算的主要特点是直接用外币支付进口材料的款项.由于国际市场价格经常波动,每批进口材料的单价不尽相同.国家还规定,用进口材料制造的出口产品免征进口材料的关税和工商统一税,用进口材料制造的内销产品应照章纳税或补税.因此会计核算较复杂,只有正确进行存货的会计核算,才能准确地反映企业的经营成果. 不同行业的合营企业,应根据其不同的经营业务设置不同的存货会计科目.合营工业企业一般应设置“材料采购”、“原材料”、“包装物”、“低值易耗品”、“材料成本差异”、“委托加工材料”、“自制半成品”、“产成品”等会计科目.全部采用实际成
The main feature of Sino-foreign joint ventures inventory accounting is the direct payment of imported materials in foreign currency payments due to frequent fluctuations in international market prices, the price of each batch of imported materials is not the same country also provides that the use of imported materials manufactured exports exempt from imported materials Of the tax and industrial and commercial uniform tax, the use of imported materials manufactured domestic products should be taxable or supplementary tax.Therefore, accounting is more complicated, only the correct inventory accounting, can accurately reflect the operating results of enterprises.Joint ventures in different industries, Should set up different inventory accounting subjects according to their different business operations.Jointly-run industrial enterprises should generally set “material procurement”, “raw material”, “packaging”, “low value consumable”, “ ”Material cost difference “, ”commissioned processing materials “, ”self-made semi-finished products “, ”finished products " and other accounting subjects.