大米加工成本计算

1、大米加工成本计算100斤水稻成本119元（100斤水稻可以出65斤大米，可以出 10斤油糠，出20斤壳粉，0.02斤色选米，2.2斤碎米，0.15斤腹白米，自然损耗 2斤）119乘以各种米的百分比计算出成本金额（大米77.84元，油糠11.97 ,壳粉23.95 ,色选米0.04 ,碎米2.63 ,腹白米0.18 ,自然损耗2.39）,杂粮价格市场 如果按自然损耗+油糠+壳粉+色 选米+碎米+腹白米=副产品成本为41.16 （卖出价格约为 20元），算做加工利润（5元），再扣 除副产品亏损21.16元元，制造费用总额 3元，所以每65斤大米成本价 77.84+5+21.16+3=107 元+6

2、5斤=1.65元/斤，粮食加工企业进项税额的会计核算根据修订后的增值税暂行条例，粮食加工企业进项税额的取得主要来源于以下两方面：一是企业购买原材料支付的进项税额以及对加工过程中耗用的燃料、动力、包装物和低值易耗品等支付的进项税额，二是购置固定资产支付的进项税额。企业购置固定 资产取得的进项税额允许在销项税金中抵扣，是生产型增值税向消费型增值转型的主要 变化之一。那么，增值税转型后的粮食加工企业如何对进项税额进行准确核算？笔者对相关业务 处理分析如下。案例某粮食加工企业主要从事粮食加工业务，主产品成品粮为增值税应税产品，副产品用 于饲料（符合国家增值税备案类免税条件）免征增值税。一、2009年1

3、月发生如下业务：promotetheextensi on ofstrictly a dministeri ngthe partygrass -roots, butal so theeducati onal practiceoft hemass li ne ofthepartyand "three-three"special educati on results a chi eved furt herinherited andexpa nded.Torealize"two a"learningeducation is a necessar y sol ut

4、ion tothe presentproblems ofpartyconstr ucti on. Strengthe npr oblem consci ousne ss a nd insiste don pr oblem -orie nted, is full ofstrictlyadmi nisteri ng the partysincet he party's18 a distinctive feature,a succe ssfulex perience. S ecretaryWa ng notedt hatsome partymember s stillhave politic

5、alawar ene ss, la ckofpoliticalre sponsi bility issue s, party awar ene ssa nd consci ousne ss oft he pr oblem beliefdoes not really believe ,slim does nota ctual lyfixprobl ems,outspoke n,andjum ponthe asse ssment ofthe party'spolici es,and so on. BiLifu Se cretary poi nted outt hata quarteroft

6、he economicsituationis v eryserious,t hereis pressure onenvironme nt,se asonalfactor sand ot herobje ctivereasons, butmainlysubjectivprobl em,is the problemof party members andcadres.S omedepressed, negativeslack, not responsi ble, .Doubl esix,one,a ndtw otookthe lea d,buil d energy burst, Hong sha

7、ndistrict,e conomic prosperity,eco-liva ble, civilize d and harmonious i sland. It certainly can not bese paratedfrom the whole area646 gra ss-r oots partyorga nizationsa nd 14,146 mem bersof broad partici pation andsupport.Through the"two"study andeducation,sothateverycell ofthe party hea

8、lth, every organi zationis strong,sothatallmembersofthe vanguard andexemplaryrole,allthefighting bastionroleofgrass -rootsparty organizati onsi nto full playsothatwe can crossthe Rapids, overcomealldifficulties andthesmoothreal ization of the"T hirteen -Five" goal.Se cond, basic learning,f

9、ocus on learni ngeducati on must understa ndthelearningconte nt andlearni ngstyles"Foundationlearning" these fourw ords areimporta ntinformationinside i s very large,ca pture profound work trut h in life.Forexam ple,Ioftensay thatthe g oodCarpenter NAOCarpe nter,w hydo some carpe ntersmade

10、fur nitureto haveevery bodylike sit,Car penterwe arenot willing tol ookfor him? areapparentlytwopeople highand lowtechnology, dig intothedeep is firmerwhen bot h ofhi sapprentices are n otsolid,t here is nogoodthatway. Luba nart ofstoryprimaryschoolarelearnhad,firstaftersixmark testpracticeconduct,a

11、ndpractice cultivation,a nd pra ctice persevera nce,andpracti ce pati ence,the nwith seven days seve n nig ht millaxetheoryarme d,and unity acti on,seriously lear ning XI Ge neralSecretary on reformdevelopmentstable,andInteriordiplomati cdefense,a nd ruleparty ruli ngarmyof important thought,seri ou

12、sly learningto XIcomradeforGe neralSe cretary ofCe ntralruling a cting politicalnew conce pt ne wthoughtnewstrategy, seriouslylearning XIGe neralSecretary studyi nInner M ongoli aimporta nt spe ech spirit, Gui de partymember sand adee p under standi ng ofaseri es ofimportantspee cherich connotation

13、and core ideas,w hich began sothoroughlyMarxistpositions1. 购进粮食10000 吨。其中，购自粮食企业8000吨，采购成本1280 万元，取得进项税额 166.4 万元（增值税专用发票）；购自小规模纳税人2000 吨，采购成本340 万元，取得普通销售发票。本月发生粮食加工过程中耗用的燃料、动力、包装物和低值易耗品、机物料等材料成本290 万元，取得进项税额49.30 万元。2. 本月加工粮食25000 吨。其中，自营加工粮食10000 吨，接受其他企业委托加工粮食 15000 吨。产出成品粮食7750 吨，副产品2240 吨，总出品率

14、99.9%（不包括接受委托加工的粮食）。3. 本月购进生产加工用设备620 万元，取得进项税额105.4 万元。4. 本月产品全部销售完毕，实现销售收入2300 万元。 其中， 成品粮食销售1770 万元，副产品销售290 万元，收取加工费240 万元。2、 2009 年 1 月由于管理不善使库存商品粮食霉烂变质80 吨， 商品成本13.92 万元。其中，直接人工费占商品成本0.52%，制造费用折旧（不含设备）占商品成本1.14%。3、 2009 年 7 月，该企业根据市场需要增加了饲料（符合国家增值税备案类免税条件）加工项目，并将 2009 年 1 月购进的已抵扣进项税额的价值260 万元的

15、设备改用于饲料加工，该设备已计提折旧14.41 万元。会计分录如下（单位：万元）：一、 2009 年 1 月：1. 根据增值税暂行条例第八条第三款规定，购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品promotetheextensi on ofstrictly a dministeri ngthe partygrass -roots, butal so theeducati onal practiceoft hemass li ne ofthepartyand "three-three"special educa

16、ti on results a chi eved furt herinherited andexpa nded.Torealize"two a"learningeducation is a necessar y sol ution tothe presentproblems ofpartyconstr ucti on. Strengthe npr oblem consci ousne ss a nd insiste don pr oblem -orie nted, is full ofstrictlyadmi nisteri ng the partysincet he pa

17、rty's18 a distinctive feature,a succe ssfulex perience. S ecretaryWa ng notedt hatsome partymember s stillhave politicalawar ene ss, la ckofpoliticalre sponsi bility issue s, party awar ene ssa nd consci ousne ss oft he pr oblem beliefdoes not really believe ,slim does nota ctual lyfixprobl ems,

18、outspoke n,andjum ponthe asse ssment ofthe party'spolici es,and so on. BiLifu Se cretary poi nted outt hata quarterofthe economicsituationis v eryserious,t hereis pressure onenvironme nt,se asonalfactor sand ot herobje ctivereasons, butmainlysubjectivprobl em,is the problemof party members andca

19、dres.S omedepressed, negativeslack,notresponsi ble, .Doubl esix,one,a ndtw otookthe lea d,buil d energy burst, Hong sha ndistrict,e conomic prosperity,eco-liva ble, civilize d and harmonious i sland. It certainly can not bese paratedfrom the whole area646 gra ss-r oots partyorga nizationsa nd 14,146

20、 mem bersof broad partici pation andsupport.Through the"two"study andeducation,sothateverycell ofthe party health, every organi zationis strong,sothatallmembersofthe vanguard andexemplaryrole,allthefighting bastionroleofgrass -rootsparty organizati onsi nto full playsothatwe can crossthe R

21、apids, overcomealldifficulties andthesmooth real ization of the"T hirteen -Five" goal.Se cond, basic learning,focus on learni ngeducati on must understa ndthelearningconte nt andlearni ngstyles"Foundationlearning" these fourw ords areimporta ntinformationinsideis very large,ca pt

22、ure profound work trut h in life.Forexam ple,Ioftensay thatthe g oodCarpenter NAOCarpe nter,w hydo some carpe ntersmadefur nitureto haveevery bodylike sit,Car penterwe arenot willing tol ookfor him? areapparentlytwopeople highand lowtechnology, dig intothedeep is firmerwhen bot h ofhi sapprentices a

23、re notsolid,there is nogoodthatway. Luba nart ofstoryprimaryschoolarelearn had,firstafter six mark testpracticeconduct,andpractice cultivation,a nd pra ctice persevera nce,andpracti ce pati ence,the nwith seven days seven nig ht millaxetheoryarme d,and unity acti on,seriously lear ning XI Ge neralSe

24、cretary on reformdevelopmentstable,andInteriordiplomati cdefense,a nd ruleparty ruli ngarmyof important thought,seri ously learningto XIcomradeforGe neralSe cretary ofCe ntralruling a cting politicalnew conce pt ne wthoughtnewstrategy, seriouslylearningXIGe neralSecretary studyi nInner Mongoli aimpo

25、rta nt spe ech spirit,Gui de partymember sand adee p under standi ng ofaseri es ofimportantspee cherich connotation and core ideas,w hich began sothoroughlyMarxistpositions买价和13%的扣除率计算的进项税额。进项税额计算公式：进项税额=买价X扣除率。购自粮食企业8000 吨借：原材料粮食 （ 8000 吨） 1280应交税费应交增值税（进项税额） 166.4贷：银行存款1446.4。购自小规模纳税人2000 吨借：原材料粮食

26、 （ 2000 吨） 295.8应交税费应交增值税（进项税额） 44.2贷：库存现金340。耗用的燃料、动力、包装物和低值易耗品、机物料等材料借：生产成本（制造费用）290应交税费应交增值税（进项税额） 49.3贷：银行存款339.3 。2. 本月加工粮食25000 吨。其中，自营加工粮食10000 吨，接受其他企业委托加工粮食15000吨。受托加工量占整体加工量的比例为： 15000+ 25000X 100*60%粮食加工过程中耗用的燃料、动力、包装物和低值易耗品、机物料等材料成本290 万元，取得进项税额49.30 万元。应该由受托加工粮食负担的并在加工费销项税金中抵扣o sum up,i

27、 s divi ded i nto9 main parts: 1.with regard topersisti ngand devel opi ngsociali smwith Chine secharacteri stics. 18si ncet he XIOn more tha none occasion, GeneralSecretaryofthehistoricalorigi n anddevel opme nt process ofsociali sm with Chine secharacteristi cs,t he roa d ofsocialismwith Chi nese

28、characteristi cs,System Info, sy stem,uphol d anddevelop the understa ndi ng ofsocialism withChine secharacteristi cs is determine dto have been profoundlyexpounde d, furtherstre ngthe ned t he partya nd thepeople a dher eto anddevel op theconfide nce and determinati onofthesocialismwith Chinese cha

29、ra cteristics.XIGe neralSecretary's spee ch in this regard includethe people'syear ning fora better life,that isourgoal, cl oselyfocusont he dev elopmentofsociali sm withChine se characteristi cs st udya nd publi cize t hespirit ofparty18,the unwaveringly a dheret othe developme nt of social

30、ism withChi nese characteristics,the persi stence andgood use ofMaoZe-Dong'st houghtofsoul.2.withregardt othe Chinese dreamofrealizi ngthe greatrejuvenati on ofthe Chine senati on. 18cl osi ng soon,t he ne w Ce ntralcoll ective lea dership w hen theyvisitedthe ex hibiti on ofthe roa d torec over

31、y, XI, GeneralSe cretary of the solem nde claration "thegreat rejuvenation ofthe Chi nesenation,the greatestdream oft heChine se nati on in moder n times." Zhihou,on moret hanone occasi on,GeneralSe cretary expounde dthe scie ntific connotation ofChine sedream,rea lize the Chi nese dream m

32、usttakethe road,carryforward thespiritand cohe sion ofChine se force s,graduallyformed theChi na dr eam,astrategicthought.Andpracticewit h the Chi nese dream,reflectst hehi storyofthe new sessi on oftheC PC CentralCommittee,and conforms to thedevelopment trendand t hepeople hope,embodies t hegreates

33、t commondivisorand the conse nsusofChine se pe opl e at homeandabr oad, inspiringallpe ople s forgingahead in unity,thespirit ofunswervingly followth e road ofsocialism witChinese chara cteristicsflags and hig h melody. Thisaspects XIGe neral Secretary ofspe echmain i nculdi ng achieved Chinesegreat

34、 revivali sChinesemodernyilaimostgreatofdream i n 12t h session nati onal people's CongressfirsttimesConference Sha ngofspeech worktodreamint oreally inchieve dChina dreamofvivid practice int he flying youthdr eam achieved China dreamnotonlybenefit peopl e,andbenefitworl d pe opl e innovation du

35、e itsShi, dre amsuita ble haveit s potentiala chieve dChinese greatrevival isbot hathomea nd abroa d Chinese children common ofdream,.3.ondeepeni ng reform. 18si ncet heXIGe neralSecr etaryforthefirsttimetoStudyonthechoi ce ofthe Guangdong, unequivocallyexpresstheunswervinglyfoll owt he roa dof refo

36、rm andopeningup powerdetermination and courage.Party's 18 sessiona dopted adecision to deepen reform, ope neda newjourneyfor dee pening thereform in ourcountry.Centralha s hel d22time sfull de epe ningreform le dGroupConfere nce, considered thr oug hmore tha n 100 mor e items importantreformprog

37、ramme,develope d introduced mor e than 800 overpromotetheextensi on ofstrictly a dministeri ngthe partygrass -roots, butal so theeducati onal practiceoft hemass li ne ofthepartyand "three-t probl em,is the problemof party members andcadres.S omedepressed, negativeslack, not responsi ble, .Doubl

38、 esix,one,a ndtw otookthe lea-Il.Ill- . -一 I . _ . I _L .-. I - - I- - Ihree"special educati on results a chi eved furt herinherited andexpa nded.Torealize"two a"learningeducation is a necessar y sol ution tothe presentproblems ofpartyconstructi on. Strengthenpr oblem consci ousne ss

39、a nd insiste don pr oblem -orie nted, is full ofstrictlyadmi nistering the partysincet he party's18 a distinctive feature,a succe ssfulexperience. S ecretaryWa ng notedt hatsome partymember s stillhave politicalawar ene ss, la ckofpoliticalre sponsi bility issue s, party awar ene ssa nd consci o

40、usne ss oft he pr oblembeliefdoes not really believe ,slim does nota ctual lyfixprobl ems,outspoke n,andjum ponthe asse ssmentofthe party'spolici es,and so on. BiLifu Se cretary poi ntedoutt hata quarterofthe economicsituationis v eryserious,thereis pressureonenvironme nt,seasonalfactor sand ot

41、herobje ctivereasons, butmainlysubjectivd,buil d energy burst, Hong sha ndistrict,e conomic prosperity,eco-liva ble, civilize d and harmonious island. It certainly can not bese paratedfrom thewhole area646 gra ss-roots partyorga nizationsa nd 14,146 mem bersof broad partici pation andsupport.Through

42、 the"two"study andeducation,sothateverycell ofthe partyhealth, every organizationis strong,sothatallmembersofthe vanguard andexemplaryrole,allthefighting bastionroleof grass -rootsparty organizati onsi nto full playsothatwe can crossthe Rapids,overcomealldifficulties andthesmoothreal izati

43、on of the"T hirteen -Five" goal.Se cond, basic learning,focuson learni ngeducati on must understa ndthelearningcontent andlearni ngstyles"Foundationlearning"these fourwords areimportantinformationinside is very large,ca pture profound work trut h in life.Forexample,Ioftensay that

44、the g oodCarpenterNAOCarpe nter,w hydo somecarpe ntersmadefur nitureto haveevery bodylike sit,Car penterwe arenot willing tol ookfor him? areapparentlytwopeople highand lowtechnology, dig intothedeep is firmerwhen bot h ofhi sapprentices are n otsolid,t here isnogoodthatway. Lubanart ofstoryprimarys

45、chool arelearn had,firstafter six mark testpracti ceconduct,andpra ctice cultivation,and pra ctice persevera nce,andpracti ce patience,the nwith sevendays seve n nig ht millaxetheoryarme d,and unity acti on,seriously lear ning XI Ge neralSecretaryon reformdevelopmentsta ble,a nd Interiordi plomati c

46、defense,a nd ruleparty rulingarmyof important thought,seri ously learningto XIcomradeforGe neralSe cretary ofCe ntralruling a ctingpoliticalnew conce pt ne wthoughtnewstrategy, seriouslylearning XIGe neralSecretarystudyi nInner M ongoli aimporta nt spe echspirit, Gui de partymembersand adee p under

47、standi ng ofaseri es ofimportantspeecherich connotation and core ideas,which began sothoroughlyMarxistpositions的燃料、动力、包装物和低值易耗品、机物料等材料的进项税额为： 49.30 X60%r29.58（万元）。3. 根据增值税暂行条例第十条第（一）项的规定，用于免征增值税项目的购进货物进项税额不得从销项税额中抵扣。同时，增值税暂行条例实施细则第二十一条作了特别规定，条例第十条第（一）项所称购进货物，不包括既用于增值税应税项目（不含免征增值税项目）也用于非增值税应税项目、免征增值税

48、（以下简称免税）项目、集体福利或者个人消费的固定资产。所以，本月购进的生产加工设备既用于增值税应税项目（成品粮食）也用于非增值税应税项目（副产品）取得的进项税额可全额抵扣。借：固定资产620应交税费应交增值税（进项税额） 105.4贷：银行存款725.4 。4. 根据增值税暂行条例实施细则第二十六条的规定，一般纳税人兼营免税项目或者非增值税应税劳务而无法划分不得抵扣的进项税额的，按下列公式计算不得抵扣的进项税额：不得抵扣的进项税额=当月无法划分的全部进项税额X当月免税项目销售额、非增值税应税劳务营业额合计+当月全部销售额、营业额合计。本月不得抵扣的进项税额=166.4 +44.2 + （49.

49、30 29.58 ） X 290+ （1770+290）=32.42 （万元）。借：原材料粮食 32.42贷：应交税费应交增值税（进项税额转出） 32.42 。promotetheextensi on ofstrictly a dministeri ngthe partygrass -roots, butal so theeducati onal practiceoft hemass li ne ofthepartyand "three-t probl em,is the problemof party members andcadres.S omedepressed, negati

50、veslack, not responsi ble, .Doubl esix,one,a ndtw otookthe lea-Il.Ill- . -一 I . _ . I _L .-. I - - I- - Ihree"special educati on results a chi eved furt herinherited andexpa nded.Torealize"two a"learningeducation is a necessar y sol ution tothe presentproblems ofpartyconstr ucti on. S

51、trengthe npr oblem consci ousne ss a nd insiste don pr oblem -orie nted, is full ofstrictlyadmi nistering the partysincet he party's18 a distinctive feature,a succe ssfulex perience. S ecretaryWa ng notedt hatsome partymember s stillhave politicalawar ene ss, la ckofpoliticalre sponsi bility iss

52、ue s, party awar ene ssa nd consci ousne ss oft he pr oblem beliefdoes not really believe ,slim does nota ctual lyfixprobl ems,outspoke n,andjum ponthe asse ssment ofthe party'spolici es,and so on. BiLifu Se cretary poi ntedoutt hata quarterofthe economicsit uationis v eryserious,thereis pressur

53、e onenvironme nt,se asonalfactor sand ot herobje ctivereasons, butmainlysubjectivd,buil d energy burst, Hong sha ndistrict,e conomic prosperity,eco-liva ble, civilize d and harmonious i sland. It certainly can not bese paratedfrom the whole area646 gra ss-r oots partyorga nizationsa nd 14,146 mem be

54、rsof broad partici pation andsupport.Through the"two"study andeducation,sothateverycell ofthe party health, every organi zationis strong,sothatallmembersofthe vanguard andexemplaryrole,allthefighting bastionroleofgrass -rootsparty organizati onsi nto full playsothatwe can crossthe Rapids,

55、overcomealldifficulties andthesmooth real ization of the"T hirteen -Five" goal.Se cond, basic learning,focus on learni ngeducati on must understa ndthelearningcontent andlearni ngstyles"Foundationlearning " these fourwords areimporta ntinformationinsidei s very large,ca pture pro

56、found work trut h in life.Forexample,Ioftensay thatthe g oodCarpenter NAOCarpe nter,w hydo some carpe ntersmadefur nitureto haveevery bodylike sit,Car penterwe arenot willing tol ookfor him? areapparentlytwopeople highand lowtechnology, dig intothedeep is firmerwhen bot h ofhi sapprentices are notso

57、lid,there is nogoodthatway. Luba nart ofstoryprimaryschoolarelearnhad,firstaftersixmark testpracticeconduct,andpractice cultivation,and pra ctice persevera nce,andpracti ce pati ence,the nwith seven days seven nig ht millaxetheoryarme d,and unity acti on,seriously lear ning XI Ge neralSecretary on r

58、eformdevelopmentstable,andInteriordiplomati cdefense,a nd ruleparty ruli ngarmyof important thought,seri ously learningto XIcomradeforGe neralSe cretary ofCe ntralruling a cting politicalnew conce pt ne wthoughtnewstrategy, seriouslylearning XIGe neralSecretary studyi nInner Mongoli aimporta nt spe ech spirit,Gui de partymember sand adee p under standi ng ofaseri es ofimportantspeecherich connotation and core ideas,w hich began sothoroughlyMarxistpositions自购原料加工销售收入借：银行存款2290.1贷：主营业务收入成品粮食 1770应交税费应