我单位是担负一个公社、二万多人粮油购销任务的小型粮管所。1981年起实行独立核算,在结转粮油销售成本时,一直按上级规定的加权平均法计算。象我们这样存点较少、库存不多、平时又以调进粮食为主的小型企业,在采取这种方法核算时,所反映的盈亏、成本失去真实性。例如1982年底,我所调进一批一等二棱大麦60万斤,价格每百斤11.70元,比中等六棱大麦高0.80元。当时因仓房全满,如做露天囤保管保管费很大,就堆在场上随即开始销售,到年末基本售完。在结转销售成本时考虑:如按统购价计存法核算,库存大麦成本单价应为中等统购价每百斤10.90元,但库存大麦中不完全是六棱大麦,也有少部分二棱大麦,这样就压低了期末库存成本,提高了本期销售成本,降低了利 My unit is a commune, more than 20,000 people purchase and sale of grain and oil small task force. Since 1981, independent accounting has been carried out. When the cost of sales of grain and oil is carried forward, the calculation has been made according to the weighted average method prescribed by the higher authorities. As we have fewer stocks, less stock, and usually small food-based into the main business, in taking this method of accounting, the profits and losses reflected in the cost of the loss of authenticity. For example, by the end of 1982, I transferred a batch of first-class two-row barley 600,000 kg at a price of 11.70 yuan per pound, which was 0.80 yuan higher than that of medium-level hexagonal barley. At that time, due to warehouse full, such as open storage and custody of the open-pit deposit is very large, heap on the pitch immediately began to sell until the end of the basic sold out. Consider when carrying forward the cost of sales: If calculated according to the purchase price calculation method, the unit price of barley should be 10.90 yuan for medium purchase price per catty, but the barley in stock is not exactly hexagonal barley, but also a small part of two barley, This will reduce the end of the inventory costs, increase the cost of sales this period, reducing profits