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1利用存货调价调节利润的识别对策某公司在进行2006年度企业财务决算时,作几单这样的分录,借:应付帐款贷:产品销售成本。几笔相同业务分录的总金额达1800万元。经了解企业会计,称,是该公司生产经营中使用的某种主要原材料在2006年末价格下调,该企业向其供应商提出自身对此原材料的需求量大,要求其供货商从2005年年初即开始给予企业价格下调的优惠,该供货商已同意。这样企业强调其存货成本下降,相应的也应冲减当年的产品销售成本和应付帐款。查阅企业提供的与供货商之间的原材料调价协议,内容为:该供货商同意供应给该公司的此种原材料每吨降价27元,从2005年1月1日的采购开始计算(本例暂不考虑增值税因素)。企业通过上述调整,2006年利润总额增加了1800万元,完成了主管机关对企业的利润指标的要求。
1 inventory adjustment using inventory adjustment profit recognition strategy A company in the 2006 annual corporate financial statements, made a few such entries, by: Payable loans: product sales costs. The same amount of several transactions the same amount of 18 million yuan. After learning about corporate accounting, the company said that it was the price cut of certain major raw materials used in the company’s production and operation in late 2006. The company proposed to its suppliers that its demand for raw materials is high, and its suppliers are required from the beginning of 2005 That is to say, the company started to offer the preferential price reduction of the enterprise, which the supplier agreed to. Such enterprises stressed that the decline in their inventory costs, the corresponding should also offset the current product sales costs and accounts payable. Consult the enterprise-provided raw material price adjustment agreement with the supplier as follows: The supplier agrees to reduce the price of such raw materials supplied to the company by RMB 27 per tonne from the beginning of the procurement on January 1, 2005 For example, not to consider the VAT factor). Through the above adjustment, the total profit of the company increased by 18 million yuan in 2006, completing the requirement of the competent authority on the profit target of the enterprise.