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核实乡镇企业的利润是年终承包合同结算分配的重要环节,存货计价是否准确,又是核实企业利润不可忽视的一个方面。目前乡镇企业在存货计价方面的违规表现是:(1)材料计价固定按期初进料单价计算,在进料单价不断提高的情况下,造成期末材料帐面金额不实;(2)外购材料成本不计算合理损耗,造成期末库存材料数量少,金额大;(3)有些企业利用委托加工材料生产产品,按市价出售,不计算材料成本或材料作价偏低;有些企业在材料进厂而发票未到时,领用估价过低,或不计价,
Verifying the profits of township enterprises is an important part of the settlement and distribution of year-end contractual contracts. The accuracy of inventory valuation is also an aspect that cannot be ignored in verifying the profits of enterprises. At present, the non-compliance performance of inventory by township and village enterprises is: (1) The material price is fixed and calculated at the beginning of the period of the feed. In the case of continuous increase in the unit price of feed, the amount of materials at the end of the period is not true; (2) Outsourcing materials The cost does not calculate a reasonable loss, resulting in a small quantity of materials at the end of the inventory, and the amount is large; (3) Some companies use the processed materials to produce products, sell at market prices, do not calculate material costs or material prices are low; some companies in the material into the factory invoice When it is not, the appraisal price is too low, or it is not valued.