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随着市场经济的发展,企业委托商家代销自己生产的产品这种销售方式,越来越受到欢迎。然而,在现行工业企业会计制度中,对代销方式的销售并未作出明确科目设置,也无具体核算说明。为此,本文拟对产品采用委托代销方式的销售核算提出几点看法,供参考。一、代销收入的确认收入的确认,直接关系到何时以何种价值计帐。我国会计准则规定:“企业应当在商品发出或提供劳务,同时收讫价款或取得索取价款凭据时,确认营业收入。”根据这一规定,笔者认为,委托代销时虽然企业向代销单位发出了自己的产品,但是它与代销单位之间不是一种销售的卖买关系,因此,不能作为收入实现,只有当收
With the development of market economy, more and more businesses are getting more and more popular ways to entrust their businesses to sell their own products. However, in the current accounting system for industrial enterprises, the sales of consignment sales methods have not been set up explicitly and have no specific accounting explanations. To this end, this article intends to use the method of consignment consignment sales made some observations for reference. First, the recognition of consignment revenue Confirmation of income, is directly related to when the value of which billing. According to our accounting standards: “The enterprise should be in the goods issued or provide labor services, while receiving the price or obtain the voucher for proof of payment, to confirm revenue.” According to this provision, I believe that although the commission consignment issued to the consignment unit Own product, but it is not a sell-and-buy relationship with the consignment unit, and therefore, can not be realized as income, only when the income