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零售商业企业大多采用“售价金额核算,实物负责制”的办法,销货的方式主要是一手钱,一手货。分期收款销售作为一种辅助补充手段,主要适用于高价耐用商品及部分冷背呆滞商品。在实施之前,要明确规定分期收款的时间、次数和每次的金额,以保证货款的按时收回。为了保证会计核算的真实正确,我认为,其销售的入帐时间不能定为一次,而应该是多次,每次以实际收款为依据。但按现行商业会计制度规定,分期收款销售的帐务处理,发货后即按售价一次作销售处理,同时将因延
Retail commercial enterprises mostly use the method of “price accounting, physical responsibility system”. The method of sales is mostly primary and primary. Sales by installments as a supplemental method is mainly applicable to high-priced, durable goods and some cold-backed and sluggish goods. Before implementation, it is necessary to specify the time, number of times and the amount of each payment by installment in order to ensure timely recovery of payment. In order to ensure that the accounting is true and correct, I believe that the sales time of sales can not be set as one time, but it should be multiple times, based on actual receipts each time. However, according to the provisions of the current commercial accounting system, the accounts for the sale of payments by installments will be processed at the same time as the sales price once the goods are shipped.