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全国首届会计知识大赛第一赛程试题中的第31题,即关于求企业产品销售利润率的计算有些同志感到难度大。笔者试图通过解答这道题,并推导出企业产品销售利润率计算的另一个公式。题目为:某工厂1988年定额流动资金周转天数:以产品销售收入为周转额计算,为100天;以产品销售成本为周转额计算,为146天。该厂产品税税率为5%。根据上述资料计算该厂产品销售利润率为:①26.5%;②28.1%;③31.5%;④41%。(见《财务与会计》1989第10期第41页第31题)
The 31st question in the first session of the first session of the National Accounting Knowledge Contest, that is, the calculation of the profit rate of the company’s product sales, is somewhat difficult for some comrades. The author tried to answer this question and derived another formula for the calculation of the profit rate of sales of the company’s products. The title is: The fixed-count liquidity turnover days of a factory in 1988: It is calculated as the turnover of product sales, which is 100 days; and the sales cost of products as the turnover is 146 days. The factory’s product tax rate is 5%. Based on the above information, the profit rate of the plant’s product sales was calculated to be 126.5%; 228.1%; 331.5%; and 441%. (See "Financial and Accounting, 1989, Issue 10, Page 41, Question 31)