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在清理清收债务的过程中,有的单位以货物抵偿债务,而收回抵债物资的单位如何进行会计核算,笔者分别就不同情况的帐务处理谈谈拙见。第一种情况是,清理收回本企业可以直接使用,或经过加工、改制后可以使用的物资,通过整理验收入库或直接发往外单位委托加工后的核算: (一)已作“发出商品”记帐的,这时帐务处理为:借:原材料、燃料、包装物、低值易耗品、委托加工材料、专项物资,贷:发出商品——××单位代垫运杂费、销售——××产品。因为此类经济业务的往来,是按销售价格结算,(即使有降价或报损,也只能作减少收入或增加“三包损失”等处理)同时也包含有发出商品中的代垫运费项目,这种经济业务一经法定手续确认,则标志着销售的成立,此时,一方面要通过“销售”科目,作为销售收入
In the process of clearing debt collection, some units compensated the debt with the goods, and how the unit that recovers the debt-for-payment materials did accounting, and the author separately talked about account transactions in different situations. The first situation is that clean-up and recovery of the materials that can be directly used by the enterprise or can be used after processing or restructuring, and the accounting after finishing the inspection of the revenue library or directly sent to the foreign unit for entrustment of processing: (1) Has made “issue of commodities” Accounts, then accounting services are: borrowed: raw materials, fuel, packaging, low-value consumables, commissioned processing materials, special materials, loans: issued goods - × × units on behalf of the pad transport miscellaneous expenses, sales - × × product. Because the transaction of such economic business is based on the sales price, (even if there is a price reduction or report loss, it can only reduce income or increase “three packs of losses” and other treatments). This economic business, once confirmed by legal procedures, marks the establishment of sales. At this time, on the one hand, it is necessary to pass the “sales” subject as sales revenue.