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根据财政部、商业部(91)财商字第252号《关于粮油销售价格提高后有关财务处理的成本核算等问题的通知》和(91)财商字第414号《关于粮油销售价格提高后有关财务处理问题的补充通知》的有关精神,对粮油销价提高后有关会计处理问题作如下规定: 一、粮油销售价格提高后,新增加的收入在“销售——平价粮油销售(统销价销售)”科目核算。企业按财政部(91)财商字第252号文件规定,按新统销价与统购价的差额和平价粮食实际销售数量计算专项上交的部分,
According to the Ministry of Finance and the Ministry of Commerce (91) Financial Word No. 252 “Notice on the Cost Accounting of Related Financial Processing after the Increase in Grain and Oil Sales Price” and (91) Cai Zi Zi No. 414, after the increase in grain and oil sales prices With regard to the spirit of the Supplementary Notice on Financial Processing Issues, the following accounting regulations have been made in relation to the increase in grain and oil sales price: 1. After the increase in grain and oil sales prices, the newly added revenue is “sales – parity grain and oil sales (marketing sales price). )" Subject accounting. According to the requirements of the Ministry of Finance (91) Finance Word No. 252, the company calculates the amount of the actual sales volume of the peace price grain according to the difference between the new Commission price and the unified purchase price,