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乡镇企业产品成本表和利润分配表是两种年度报表,前者反映基层企业产品成本及成本计划执行情况,后者反映企业年度利润盈亏及分配情况。现就主要内容及编报方法作一介绍,以便于基层企业财会人员在编制年度报表时参考。一、产品成本表 1、本表“项目”栏,按可比产品和不可比产品分类填列。除填列各类的合计数外,应再选择几种主要产品填列。 2、各种产品的上年实际单位成本,根据上年审批后的成本报表所列数字填列。按上年实际单位成本计算的总成本,要按核实的本年实际产量计算填列。 3、各种产品的本年计划单位成本,根据批准的,成本计划所列
The product cost table and profit distribution table for township and town enterprises are two types of annual reports. The former reflects the product cost of the grassroots enterprises and the implementation of the cost plan. The latter reflects the profit and loss of the enterprise and its distribution. Now the main content and compilation methods to make an introduction, so that the grass-roots enterprises accountants in the preparation of annual reports for reference. First, the product cost table 1, the table “item ” column, according to comparable products and non-comparable product classification. In addition to the total number of various types of fill, should choose several main products to fill out. 2, the actual unit cost of the previous year for various products is listed according to the figures shown in the cost report after the approval of the previous year. The total cost calculated according to the actual unit cost in the previous year should be calculated according to the verified actual output for the year. 3, a variety of products planned unit cost this year, according to the approved, cost plan listed