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一、核算流通费用应掌握的几项基本原则 1、以正常情况下的中等费用水平为准则。价格构成中的流通费用只能以正常的合理的中等费用水平为准则进行核算,才能使价格具有科学性。而逾回运输、意外损耗、罚没款等非正常开支的费用不能作为流通费用计入价格。 2、分环节核算原则。因为商品在不同流转环节上发生的费用不同,用途也不同。如批发环节的费用构成批发价格;零售环节的费用则构成零售价格。因此,价格构成中流通费用的核算不能照搬财会核算方法,而应分环节核算其流通费用。
I. Several basic principles that should be mastered in the calculation of circulation costs 1. The criteria for the medium level of fees under normal circumstances should be taken as the criteria. The circulation costs in the price structure can only be accounted for using the normal and reasonable level of intermediate fees, so as to make the prices scientific. However, the fees for non-normal expenses such as overhauled transportation, accidental loss, fines, etc. cannot be included in the price as circulation expenses. 2, the principle of sub-accounting. Because the cost of goods in different circulation links varies, their uses are also different. For example, the cost of wholesale links constitutes the wholesale price; the cost of retail links constitutes the retail price. Therefore, the calculation of the circulation cost in the price structure cannot copy the financial accounting method, and the circulation cost should be calculated in separate parts.