Average purchase price and cost price difference

2022-05-23 0 By

The difference between the average purchase price and cost price The average purchase price is calculated over a long period of time, while the cost price is calculated separately for each purchase.1. The average price of shares purchased includes rights offering (calculated by rights offering price and number), rights offering (calculated by rights offering price and number), and rights offering and rights offering (calculated by 0 price and number of rights offering).The buying price and selling price shall be the price including the processing expenses, and the net dividend income shall refer to the after-tax dividend income.Among them, A share share dividends need to eliminate the income tax of bonus and bonus, B share shares and fund dividends need not pay income tax.2. Cost price refers to the entry value of the inventory obtained by the enterprise. According to the accounting standards for enterprises, the inventory shall be recorded at its cost price, and the acquisition of inventory is mainly through outsourcing and self-made two ways.Theoretically speaking, no matter from which way an enterprise obtains inventory, all expenditures related to the acquisition of inventory should be included in the historical cost or actual cost of inventory.Accounting Standards for Business Enterprises – Inventory: inventory costs include procurement costs, processing costs and other costs.Purchasing cost generally includes purchasing price.3. Cost price calculation: In the case of no selling, cost price = average buying price + handling fee, but if sold, the cost of holding the position will change.If you sell at a loss, the system will spread the loss over the remaining shares, raising their cost.Average purchase price: it is calculated by multiple purchases, excluding sales.