论文部分内容阅读
《商业会计》关于农副产品清选整理的计算方法是按每个等级的售价比例分摊原进价总金额,方法准确、实用。计算一个等级,要算三个数字,(1.等级的销售总额 2.等级应分摊进价 3.等级的购进单价)如有八个等级,便要列二十四个算式,就觉得这个办法繁琐了。这里介绍系数法,原理仍基于售价比例。方法是按售价求出系数,换算重量,进行摊算。优点是按表填列,直接算出各等级购进单价,等级越多越省时。举例如下:
The calculation method of “business accounting” on sorting and sorting of agricultural and sideline products is that the total amount of the original purchase price should be apportioned according to the selling price of each grade, and the method is accurate and practical. Calculate a grade, to be three figures, (1. Level of total sales 2. Level should be assessed 3. The level of purchase price) If there are eight levels, will have 24 formulas, I feel this Tired way. Here introduced coefficient method, the principle is still based on price ratio. Method is to find the price by price, conversion weight, carry out the calculation. Advantages are listed according to the table, directly calculate the purchase price of each grade, the more grades save time. For example: