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为了达到促销的目的,允许企业有多种销售方式并存,不同的销售方式,企业取得的销售额有所不同。《企业会计准则》第四十六条规定:“销售退回、销售折让和销售折扣作为营业收入的抵减项目记帐。”《工业企业财务制度》第五十七条规定:“发生的销售退回、折让或折扣,冲减销售收入。”根据税法有关规定,计征增值税的基数并非全部以销售收入的净额为依据,因此,不同的情况就相应存在不同的增值税会计处理。现将以上三种情况分别予以说明。一、销售退回销售退回是指购买者由于商品质量或品种不符合规定要求,而将已购买的这部分商品退回给出售单位的事项。企业发生
In order to achieve the purpose of promotion, allowing enterprises to have a variety of sales coexist, different sales methods, sales achieved by the company is different. According to Article 46 of the Accounting Standards for Business Enterprises, “sales return, sales discount, and sales discount shall be booked as offset items of operating income.” Article 57 of the “Financial Regulations of Industrial Enterprises” stipulates that “ Sales rebates, discounts or discounts, offset sales revenue. ”According to the relevant provisions of the tax law, the basis for the assessment of value-added tax is not based on the net sales revenue, therefore, there are different situations corresponding to different value-added Tax accounting treatment. The above three cases are described separately. First, the sales return Sales return refers to the buyer because the product quality or variety does not meet the requirements, and will have to buy this part of the goods returned to the sale of the items. Business happened