马克思的资本循环理论与产成品和销售的核算

Marx's Capital Circulation Theory and Accounting for Finished Goods and Sales

运用马克思的资本循环理论审视我国现行产成品和销售的核算,可发现:产成品按实际成本计价不能反映产成品的价值增殖;在只取得收款权利还没收到货款的情况下就确认收入和利润,不能如实反映资金运动的真实情况。应改为产成品按售价计价,收入的确认采用“发货与收款孰后”原则。

Using Marx＇s capital circulation theory to examine closely accounting for finished goods and sales in China, it can be found that finished goods being measured at actual cost can not represent its added value ;that income and profit are confirmed at the time when only the right of getting paid instead of the real payment is secured cannot reflect the real situation of capital movement. Finished goods should be measured at sale price and income should be recognized with the principle of ＂later delivering goods and receiving cash＂.