价调计入什么科目：中英文双语解读

中文：

价调计入是指企业在购买商品或接受服务时，根据合同约定或惯例，将价格调整部分计入到相应的会计科目中。价调计入的具体科目会因企业的会计制度和合同约定而有所不同。

首先，我们来看价调计入的基本概念。在企业日常经营活动中，商品或服务的价格可能会因市场波动、供需关系等因素而发生变化。为了准确反映这种价格变动对企业财务状况的影响，企业需要根据合同约定或惯例，将价格调整部分计入到相应的会计科目中。

接下来，我们来探讨价调计入的具体科目。根据企业的会计制度和合同约定，价调计入可能涉及的科目包括存货、应收账款、应付账款等。例如，当企业购买商品时，如果合同约定价格可调整，那么价格调整部分可能会计入到存货科目中；当企业销售商品时，如果价格发生调整，那么调整部分可能会计入到应收账款或应付账款科目中。

此外，还需要注意的是，价调计入的具体科目可能会受到会计准则和税法的影响。例如，在某些情况下，价调计入可能需要遵循特定的会计准则，如公允价值计量等。同时，在税务方面，价调计入也可能会影响企业的应纳税额。

总之，价调计入是企业日常经营活动中常见的会计处理方式之一。企业需要根据自身的会计制度和合同约定，合理确定价调计入的科目和金额，以准确反映价格变动对企业财务状况的影响。

英文：

Price adjustment recording refers to the process of including the price adjustment portion into the corresponding accounting subjects when a business purchases goods or receives services based on contract agreements or customary practices. The specific subjects for price adjustment recording can vary depending on the company's accounting system and contract agreements.

Firstly, let's understand the basic concept of price adjustment recording. During daily business activities, the prices of goods or services may fluctuate due to market changes, supply and demand relationships, and other factors. To accurately reflect the impact of such price changes on the financial position of the business, it is necessary for companies to record the price adjustment portion into the corresponding accounting subjects based on contract agreements or customary practices.

Next, we delve into the specific subjects involved in price adjustment recording. Depending on the company's accounting system and contract agreements, the subjects for price adjustment recording may include inventory, accounts receivable, accounts payable, etc. For example, when a company purchases goods, if the contract allows for price adjustments, the adjustment portion may be recorded in the inventory subject. When selling goods, if the price changes, the adjustment may be recorded in the accounts receivable or accounts payable subjects.

Additionally, it's crucial to note that the specific subjects for price adjustment recording may be influenced by accounting standards and tax regulations. For instance, in certain cases, price adjustment recording may need to follow specific accounting standards, such as fair value measurement. Meanwhile, from a tax perspective, price adjustment recording can also affect the taxable income of the business.

In conclusion, price adjustment recording is a common accounting practice in daily business activities. Companies need to determine the subjects and amounts for price adjustment recording reasonably based on their accounting systems and contract agreements to accurately reflect the impact of price changes on their financial position.