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《财会通讯》1985年第3期刊登“批发商品优惠销售的帐务处理办法”一文,该文提出的办法虽然已被许多单位采用,但还有值得商榷之处:(1)按商品的批发价销售额列入“营业收入”增方、优惠销售的优待额列入“营业收入”减方反映,在会计处理上缺乏原始凭证依据。(2)将优惠销售当作是商品销售价格的变动,其优待额列入“营业收入”减方反映,使企业的销售额减少,将会造成企业一系列财务指标失真,影响对企业经营的效果的正确评价。我认为商业批发企业实行优惠销售所支付的优待额,是企业经营利润(毛利)的一部分
The article “Accounting Measures for the Promotion of the Sale of Wholesale Goods” was published in the 3rd issue of the “Accounting Newsletter” in 1985. Although the measures proposed in this article have been adopted by many organizations, there are still points worth discussing: (1) According to the wholesale of commodities Listed sales revenue is included in the “operating income” increase, preferential sales of preferential treatment included in the “operating income” reflected by the reduction, the lack of original evidence in the accounting treatment basis. (2) Concessionary sales are treated as changes in the sales price of goods. The preferential treatment is included in the “operating income”. The decrease in sales of the company will cause a series of financial indicators of the company to be distorted and affect the operation of the company. The correct evaluation of the effect. I believe that the preferential treatment paid by commercial wholesale enterprises for preferential sales is part of the operating profit (margin) of the company.