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我国现行会计制度对商品销货退回与折让的处理规定为:冲减当期销售收入和转回成本。这种处理方法已很难适应目前加强企业内部管理之需。其弊端有二:(1)不能从帐上随时提供各期销售退回与折让的发生额;(2)如退回商品为上一会计期间售出的商品直接冲减本期销售收入,难以正确分折各期经营成绩和责任,不利于对各承包期经营者的业绩考评。 笔者认为,不应直接冲减销售收入,应增设“销售退回与折让”会计科目,发生销售退回或折让时: 借(增):销售退回与折让
The current accounting system in our country stipulates the handling of the return of goods sold and the discount: the sales revenue of the current period and the cost of reversal. This approach has been difficult to adapt to the current need to strengthen internal management. The disadvantages are as follows: (1) The amount of sale return and discount can not be provided at any time from the account; (2) If the returned goods are the goods sold in the previous accounting period and directly offset the current sales income, it is difficult to correct The division of operating results and responsibilities in each period is not conducive to the evaluation of the performance of the business operators in each contract period. The author believes that sales revenue should not be directly offset, and “accounting for sales returns and discounts” should be added. Sales returns or discounts should occur: Borrow (increase): Sales returns and rebates