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工业生产单位的生产经营成果,主要体现在产品的总产量和新创造的产品产量,这两者反映了企业的生产经营情况及其经济效果,它们价值的货币表现,就是近似的产品价格总值和企业净收入,工业会计照理应该尽可能地反映和监督这两方面的全过程,但是,直到目前,在会计记录中不能直接找出这两方面的数字。例如某产成品完工100万元(100台),销售50万元(50台)还结存50万元(50台),实际情况是,产品的完工价格总值是120万元(100台)其中成本100万元,工人创造的企业净收入20万元,销售减少的价格总值是60万元(50台)还结存价格总值60万元(50台)。然而在帐上找不到生产的产品总值120万元和生产过程创造的企业净收入20万元,这就出现了下列问题:
The production and operation results of industrial production units are mainly reflected in the total output of products and the newly created output of products. These two reflect the production and operation of enterprises and their economic effects. The currency performance of their values is the approximate value of the total product prices. And corporate net income, industrial accounting should reflect and supervise the whole process of these two aspects as far as possible, but until now, in the accounting records can not find the two figures directly. For example, if a finished product completes 1 million yuan (100 units), sales of 500,000 yuan (50 units) also balance 500,000 yuan (50 units), the actual situation is that the total value of the finished product is 1.2 million yuan (100 units) of which With a cost of 1 million yuan, the net income of workers created by workers will be 200,000 yuan, and the total value of sales will be reduced by 600,000 yuan (50 units) and the total value of the stock price will be 600,000 yuan (50 units). However, the total value of 1.2 billion produced products and 200,000 yuan of corporate net income generated during the production process cannot be found on the account. The following problems have arisen: