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一、商品存货的成本本准则第六条规定,存货的采购成本,包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用。企业(商品流通)在采购商品过程中发生的运输费、装卸费、保险费以及其他可归属于存货采购成本的费用等进货费用,应当计入存货采购成本,也可以先进行归集,期末根据所购商品的存销情况进行分摊。对于已售商品的进货费用,计入当期损益;对于未售商品的进货费用,计入期末存货成本。企业采购商品的进货费用金额较小的,可以在发生时直接计入当期损益。
I. Costs of commodity inventories Article 6 of these Guidelines stipulates that the purchase cost of inventories, including the purchase price, related taxes, transportation costs, handling fees, insurance premiums and other expenses attributable to the purchase cost of inventories. The purchase costs of transportation expenses, handling fees, insurance premiums and other expenses attributable to the purchase costs of inventories incurred by the enterprises (commodities circulation) during the procurement of commodities shall be included in the inventory purchase costs and may also be collected at the end of the period according to The purchase and sale of goods to be assessed. For the purchase cost of goods sold, it shall be included in the current profit and loss; for the purchase cost of unsold goods, it shall be included in the inventory cost at the period-end. If the purchase cost of the purchased goods of the enterprise is small, it can be directly included in the current profit and loss when it occurs.