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商品购进的让利方式,大体可以分为两种,一是单项品种让利,即供货方对让利品种,在开调拨单时,在原定调拨折扣率的基础上,再行扩大扣率;另一种是总额让利,即对本批(次)购货总额给予一次让利。单项品种让利的入帐方法一般有两种:一种是用让利前的金额入帐,其方法是:在编制入库凭证时,将供货方调拨单改为按原扣率的调拨单价及金额,并计算差价;在进销差价科目下,设让利差价子目,以便期末按存销比例分摊差价;在库存商品科目大类商品子目下设让利商品细目来核算让利的商品。让利商品销售时要进行专门统计,以便结转销售成本。另一种是用让利后的金额入帐,不另计让利差价,在期末结转成本时,
The method of concession for commodity purchases can be broadly divided into two types. First, the single-variety concessionaire, that is, the vendor’s non-benefit type, when the fund transfer is initiated, the deduction rate is further increased on the basis of the originally allocated discount rate; The other is the total profit, that is, to give a one-time concession to the total amount of (sub) purchases. There are generally two types of crediting methods for individual types of non-operating assets: One method is to use the amount before transfer, and the method is: when compiling the storage voucher, the supplier’s transfer order is changed to the unit price according to the original deduction rate. Amount, and calculate the difference; Under the account of the difference between sales and price, set up the subordination of the spread, so that the difference between the end of the period according to the proportion of deposits and sales of spreads; Special statistics are required for the sale of Rangli products in order to carry forward the cost of sales. The other method is to use the amount of profit sharing to enter into the account, without taking into account the difference in the interest rate.