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当前不少企业推出了“还款销售”这一新型销售策略。所谓还款销售就是企业将商品出售给顾客,数年后(一般四、五年左右)企业再归还顾客原购买商品所支付金额的一种销售方法。它在我国刚刚起步,在管理上还有许多亟待研究和探索的新课题。为此,笔者就还款销售有关计算公式及帐务处理问题作粗浅探讨。为了保证在还款期末,具有偿还顾客本金的能力,企业应该在其成本中逐月预提还款资金。企业逐月预提还款销售资金的方式有二种: (1)按月等额预提法。企业每月预提的还款资金额相等,在整个还款期内,企业每月预提还款资金之和等于应归还顾客的总本金。每月预提还款资金额公式为: 每月预提还款资金额=应归还顾客的总本金/归还本金周期×12 等额预提法,方法简单,便于计算,但这种方法不合理。因为虽然逐月预提还款资金,但这些资金,实际上并没有立刻支付给顾客,而是投入了还款期内
At present, many companies have launched a new sales strategy called “repayment sales”. The so-called repayment sale is a sales method in which an enterprise sells a commodity to a customer, and a few years later (generally about four or five years) the enterprise repays the amount paid by the customer for the original purchase of the product. It has just started in our country and there are many new issues that need to be studied and explored in management. For this reason, the author makes a cursory discussion on the calculation formulas of repayment sales and accounting treatment issues. In order to ensure that at the end of the repayment period, the company has the ability to repay the customer’s principal, the company should make monthly withdrawals of the repayment capital in its cost. There are two ways for enterprises to withdraw monthly repayments for sales of funds: (1) Monthly prepayments. The monthly repayment amount of the company’s repayment is equal. During the entire repayment period, the sum of the company’s monthly repayment of repayment funds is equal to the total principal of the customer. The monthly repayment withdrawal amount formula is: Monthly repayment amount of repayment withdrawal = the total principal of the customer/return of principal cycle × 12 equal withdrawal method is simple, easy to calculate, but this method is not reasonable. This is because although the repayment funds are withdrawn monthly, these funds are actually not immediately paid to the customers but are put into the repayment period.