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目前粮食企业的政策性亏损和经营性亏损没有分开考核,以致把全部亏损都归结于政策性亏损。我建议在原制度的基础上,增设“经营性收入””、“经营性支出”两个科目,核算:(1)粮油商品加工环节的增收节支,(2)不合理占用流动资金而增加的利息支出,(3)不合理分布库点,增加二次集运的运费,不合理选择粮油流向、运输工具及计划编制不当造成迂回运输所增加的运费;(4)调出粮油商品因质差或质好扣价和提价增加的支出和吸收;(5)各
At present, policy-related losses and operating losses of grain companies have not been separately assessed, resulting in all losses being attributed to policy losses. I propose to add “operating income” and “operating expenses” on the basis of the original system to account for: (1) increase in revenue and expenditure in the processing of grain and oil commodities, and (2) increase in irrational use of liquidity Interest expense, (3) Unreasonable distribution of storage points, increase of freight rate for secondary containerization, unreasonable choice of grain and oil flow, transportation tools and improper preparation of plans, resulting in extra freight for the bypass transportation; (4) Adjustment of grain and oil commodities due to poor quality or Good quality and increase in spending and absorption; (5) each