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现金折扣是销货企业在采用赊销方式时,为了鼓励购货方在规定的期限内及早偿还所欠货款而给予购货方的一种折扣优惠。现行财务制度规定,销货企业发生现金折扣时,将其计入“销售折扣与折让”帐户或直接计入“产品销售收入”帐户的借方,作为销售收入的抵减项目,冲减当期销售收入;而购货方若采用净值法核算可以用应取得的现金折扣冲减存货采购成本。笔者认为这样处理,不仅难以正确反映销货方当期实现的销售业绩,也不能正确反映购货方的存货成本水平,更重要的是不能核算,反映销货、购货双方企业的理财效能,削弱企业财务调度资金的理财作用。所以,应从调度资金和理财的角度
The cash discount is a discounted discount given to the purchaser in order to encourage the purchaser to repay the owed money as early as possible within the prescribed time limit when the sales company adopts the credit sale method. The current financial system stipulates that when a cash discount occurs in a sales company, it shall be credited as a “sales discount and discount” account or as a debit directly into the “sales revenue” account as an offsetting item of sales revenue. Offset the current sales revenue; and the purchase side if the net value method can be used to obtain the cash discount to offset inventory purchase costs. I believe that this approach is not only difficult to accurately reflect the sales of the current sales performance of the buyer can not correctly reflect the buyer’s inventory cost level, more importantly, can not be accounted for, reflecting the sale of goods, purchasing efficiency of both corporate financial management, weakening Financial Function of Enterprise Financial Dispatch Funds. Therefore, should be from the scheduling of funds and financial management point of view