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现行《国营工业企业会计制度》规定,采用分期收款结算方式销售产品、物资的企业,在收到货款时,借记银行存款科目,贷记已收分期收款销售款科目。收到的货款达到相当于一个计量单位价款时,借记已收分期收款销货款科目,贷记销售科目。我认为,这项规定不妥。首先,对已经收到但尚未达到相当于一个计量单位价款的货款,不结转销售科目,有违销售成立的标准。分期收款销售既以收到货款作为销售成立的标准,未达到一个计量单位价款的货款也应作为当期销售收入,记入销售科目;其次,未达到一个
The current “Accounting System for State-Owned Industrial Enterprises” stipulates that companies that sell products and materials by means of settlement by installments shall, when receiving payment, debit the bank deposit account and credit the account of sales payment collected by installments. When the payment received reaches the price equivalent to one unit of measurement, the debit item will be credited to the sales receipt account and credited to the sales account. I think this is not a proper rule. First of all, for goods that have been received but have not yet reached the price equivalent to one unit of measurement, the sale of the account is not carried forward and the sales establishment criteria are violated. Instalment sales sales are based on the receipt of payment as the standard for sales establishment. Payments that do not reach the price of one measurement unit should also be recorded as sales revenue for the current period, and then recorded in the sales account;