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根据国务院发[1991]18号文件精神,财政部、商业部以(91)财商字第252号文,对提高粮油销售价格后有关财务处理和成本核算问题作了规定,现摘刊如下: 一、粮油销售价格提高后有关财务处理问题。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。①从1991年5月1日起,粮食企业按比例价收购的食油以及省间调拨的食油,一律按比例价记帐和核算,将食油加价款计入成本。②1991年4月30日粮食企业库存平价食油,一律按比例价调增帐面价值,其比例价与原统
According to the document issued by the State Council on the 18th [1991] document, the Ministry of Finance and the Ministry of Commerce prescribe the financial handling and costing issues after raising the selling price of grain and oil to (91) First, the grain and oil sales price increase related to financial issues. After the sales price of grain and oil increased, all the incomes thus increased by grain enterprises were all included in the “sales revenue of commodities”, and included in the profits and losses of the enterprises. The financial departments accordingly canceled the subsidies for grain and oil spreads for grain enterprises; and increased the revenue after grain sales increased The implementation of special accounting, the new sales price and the purchase price of the difference according to the actual number of sales specially submitted for the purchase of food plus expenses, the specific turn over and compensation methods, by the provincial finance and grain departments for consultation. The difference between the purchase price of soybeans and the sales price of the New Territories measures the profits and losses of the enterprises, and the local financial departments adjust the loss targets accordingly. Second, improve the cost of oil products purchase cost accounting methods. ① From May 1, 1991, the edible oil purchased by the grain enterprises at a par value price and the edible oil transferred from the provinces will all be booked and accounted for at a par value rate, and the cost of cooking oil plus fare shall be charged to the cost. ② April 30, 1991 grain stocks of edible oil business, will be adjusted according to the proportion of the value of the book value, the ratio of the price and the original system