Rashodi direktnog materijala i robe
| 17:28 Mar 9, 2006 |
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| Serbian to English translations [PRO] Bus/Financial - Accounting / profit and loss account | |||||||
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| 4 +1 | Cost of goods sold |
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Answers
13 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1Cost of goods sold Explanation: Usklađivanje rashoda Član 8. Troškovi materijala i nabavna vrednost prodate trgovačke robe priznaju se u iznosima obračunatim primenom metode prosečne cene u skladu sa zakonom kojim se uređuje računovodstvo. Ako se zalihe materijala i trgovačke robe evidentiraju u bilansu uspeha po obračunskim cenama koje odstupaju od nabavnih cena, obračun odstupanja u poreskom bilansu vrši se na način koji svodi troškove materijala, odnosno nabavne vrednosti prodate robe na iznose koji proizilaze iz primene metode prosečne cene. U pogledu nabavne cene materijala i vrednosti trgovačke robe nabavljenih od povezanih lica primenjuju se odredbe člana 61. ovog zakona. In accounting, the cost of goods sold describes the direct expenses incurred in producing a particular good for sale, including the actual cost of materials that comprise the good, and direct labor expense in putting the good in salable condition. Cost of goods sold does not include indirect expenses such as office expenses, accounting, shipping department, advertising, and other expenses that can not be attributed to a particular item for sale. Reference: http://www.mfin.sr.gov.yu/html/modules.php?op=modload&name=S... Reference: http://en.wikipedia.org/wiki/Cost_of_goods_sold |
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