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国务院国发[1992]15号《国务院关于提高粮食统销价格的决定》和国家物价局、商业部[1992]价农字64号《关于提高粮食定购价格的通知》规定,从1992年4月1日起,国家适当提高粮食购销价格,实行购销同价.粮食实行购销同价以后,所有国营粮食企业的平价粮食进价成本一律改按提高后的国家定购价格核算.现将有关财务处理与成本核算问题通知如下:
The State Council issued the Guofa [1992] No. 15 “Decision of the State Council on Improving the Marketing Price of Grain” and the “Notice on Raising the Price of Grain Ordering” issued by the State Price Bureau and the Ministry of Commerce [1992] No. 64 Since the beginning of the day, the state has appropriately increased the purchase and sale prices of grain and implemented the same purchase and sale prices. After the purchase and sale of grain at the same price, the purchase price of all parities and commissions of state-owned grain enterprises is subject to the revised national purchase price. Accounting issues as follows: