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随着粮食购销体制的改革和价格放开,粮食企业随粮油销售的包装物日渐增多,因此,今后对粮油包装物应分为储存用包装物和流转用包装物两大类。对于储存用包装物,可按其价值标准,分别纳入固定资产或低值易耗品进行核算,按照规定计提折旧或分期摊销;对于流转用包装物,情况比较复杂,应仍在包装物科目中核算。具体意见如下: 1、一次性消耗包装物的核算。这类包装物的价值一般已包含在粮油商品的价值之中,不单独进行核算。如折
With the reform of the grain purchase and sales system and the liberalization of prices, there is an increasing number of packaging materials sold by grain companies with grain and oil. Therefore, grain and oil packaging materials in the future should be divided into two categories: storage packaging materials and circulation packaging materials. For storage packaging, according to their value standards, they can be included in fixed assets or low-value consumables for accounting, and depreciation or amortization can be calculated according to regulations. For packaging materials for circulation, the situation is more complex and should remain in the packaging. Accounting in the account. The specific comments are as follows: 1. Accounting for the consumption of disposable packaging. The value of such packaging is generally included in the value of grain and oil commodities and is not accounted for separately. If folded