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一、委托代销商品保本保利期计算代销商品虽不占用本单位资金,但从商品进入企业仓库到代销出去之间,也要发生物化劳动和活劳动消耗,也有一个保本保利储存期的问题,在具体计算中可根据下列实际情况调整有关指标。 1、作价代销商品的计算。代销方销售商品作正常销售入帐,并按规定缴纳营业税,因而在计算保本保利储存期时,与正常商品基本相似,仅在计算公式的分母中不加计日利息即可。 2、回扣代销商品的计算。代销方销售商品不作销售处理,也不缴纳营业税,企业只取得一定比例的手续费收入。其保利期就是指代销商品的储存费用正好等于手续费和低于手续费一定量的数量界线。其计算公式为:
First, the consignment consignment guarantees the calculation of consignment sales period does not occupy the unit funds, but from the time the goods enter the enterprise warehouse to the consignment, there will also be materialized labor and living labor consumption. There is also a question of the preservation period of the guaranteed capital, in specific The relevant indicators can be adjusted according to the following actual conditions in the calculation. 1, the calculation of product sales agency sales. The sales agency sells goods for normal sales and pays the sales tax according to the regulations. Therefore, when calculating the guaranteed period for storage of guaranteed capital, it is basically similar to normal goods. Only the daily interest is added to the denominator of the calculation formula. 2, the calculation of rebate consignment products. The sales agency does not sell sales of goods and does not pay business tax, and the company only obtains a certain percentage of fee income. Its Poly period means that the storage cost of the consigned goods is exactly equal to the fee and a certain amount of lines below the fee. Its calculation formula is: