Do commercial enterprises have output value?

Do commercial enterprises have output value?

Gross output value of commercial trade = commodity sales revenue-commodity purchase price-outsourcing freight and loading and unloading freight.

Features: Wholesale and retail trade does not produce commodities, but in the process of transferring commodities from producers to consumers, the use value of commodities can be realized and the value can be improved.

Output value calculation formula:

1, monthly output 100 products × product sales unit price.

2. Main business income of the current month+ending balance of inventory-opening balance of inventory.

Calculation formula of operating profit:

Operating profit = operating income-operating costs-business taxes and surcharges-period expenses-asset impairment loss+fair value change loss-fair value change loss+investment income (-investment loss).

Inverse calculation formula of industrial added value.

Production answer: industrial added value = total industrial output value-industrial intermediate input+current payable value-added tax.

Income method: industrial added value = depreciation of fixed assets+remuneration of workers+net product tax+operating surplus.

What are the cost accounting methods of commercial enterprises?

According to the Accounting System for Commodity Circulation Enterprises No.511account "Cost of Commodity Sales".

1, this course accounts for the cost of goods sold by enterprises.

2. For the goods with purchase price accounting, the following methods can be adopted: FIFO method, weighted average method, moving weighted average method, individual pricing method, LIFO method or gross margin method to calculate the cost of goods sales, and LIFO method or gross margin method to calculate the cost of goods sales. When carrying forward the cost of goods sales, debit this account, credit "goods in stock" and other related accounts, and use valuable goods for accounting. In each month of the year, you can use the comprehensive price difference distribution method or the classified sub-cabinet group price difference distribution method to calculate the distribution of purchase price difference. At the end of each year, the difference in the purchase price of each commodity should be verified and adjusted once. Usually, when the cost is carried forward according to the selling price, the account of "goods in stock" is debited, and when the price difference of distribution is calculated at the end of the month, the account of "price difference of goods in purchase" is debited and credited to this account. Enterprises that have not withdrawn the commodity price reduction reserve shall directly reflect the current profit and loss.

3. The tax refund for export commodities should be treated as offsetting the sales cost of export commodities.

The enterprise calculates the tax refund income that should be refunded every month, debits the subject of "tax payable" and credits this subject. When receiving the export tax rebate, debit the "bank deposit" and credit the "tax payable" account.

4 at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the carry-over.

5. This course should set up a subsidiary ledger according to the category or variety of goods. Enterprises engaged in import and export commodities may conduct detailed accounting of their own imports and exports as needed, or add corresponding subjects for accounting.

Do commercial enterprises have output value?