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企业为了进行生产经营会外购原材料,半成品、库存商品等各种存货,需要对外购存货的初始成本计量进行会计核算。但是由于企业所处行业的不同及企业纳税主体的不同,税法的规定也在不断的变化,使会计人员对存货初始成本的计量包含的内容比如采购人员的差旅费、运费和相关的税费等在认识理解上也有一定的误区,对外购存货初始成本的会计核算存在一定的疑难点。本文通过对工业企业外购存货初始成本计量中会计处理疑难点进行解析,以供参考。
In order to carry out production and management outsourcing of raw materials, semi-finished products, inventory of goods and other inventories, the need for the initial cost of purchased stock measurement accounting. However, due to the different industries and the different taxpayers, the tax laws and regulations are also constantly changing, so that the accounting staff of the initial cost of inventories contained content such as procurement staff travel expenses, freight and related taxes and other There are also some misunderstandings in understanding and understanding. There are some problems in accounting for the initial cost of purchased stock. In this paper, the initial cost of industrial enterprises purchased stock accounting accounting difficult to resolve, for reference.