论文部分内容阅读
在西方国家,存在着大量的商品赊销业务,销货单位对提前还清货款的单位给予一定的现金折扣。例如,在10天以内偿付货款,可给予2％的折扣,在20天以内偿付货款,给予1％的折扣,在30天内偿付货款,不予折扣。这种办法对购销双方都有益处。目前我国也有少数单位开始实行现金折扣。例如:某企业赊出商品1,000元,规定10天内偿付货款给予折扣2％。销货单位可采用以下两种方法进行帐务处理: 1.总价法。即将未减现金折扣前的货款总额1,000元作为销售收入,将应收销货款的入帐金额记帐。借记应收销货款1,000元,贷记销售1,000元。如10天以内收到货款,则借记银行存
In Western countries, there are a large number of merchandise sales operations, and the sales units give certain cash discounts to the units that pay off the goods in advance. For example, if you pay within 10 days, you can give a 2% discount, pay the price within 20 days, give a 1% discount, and pay the payment within 30 days, without discount. This approach has benefits for both parties. At present, a small number of units in China have started to implement cash discounts. For example: An enterprise sells 1,000 yuan of goods and provides a discount of 2% for repayment of payment within 10 days. Sales units can use the following two methods for accounting treatment: 1. Total price method. The total amount of goods before the reduction of cash discounts is 1,000 yuan as sales income, and the amount of accounts receivable shall be recorded. Debits should be collected and sold for 1,000 yuan, and credited for sales of 1,000 yuan. If the payment is received within 10 days, the debit bank deposit