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本文从周转包装物的取得开始,分别就外购取得和自制取得论述其会计处理原则和方法,并分析了在自制取得的情况下旧包装物报废所涉及的会计估计问题。待周转用包装物进入生产环节,则就其所处的不同状态即生产领用时和成品入库时分别论述其核算方法和依据。当周转用包装物从成品库房进入销售环节,本文再从收取客户押金,客户退还押金,月底结转押金等三个环节分别阐述其核算方法。另外,本文还分别就周转包装瓶和周转包装箱如何进行摊销提出了自己的看法,并着重讨论了不同的摊销方法在会计实务处理中的优劣。由于周转包装物的逾期押金是一个较为特殊的问题,处理不好,很容易导致企业产生税务风险,甚至给企业造成经济损失和不良影响,因此文章最后就周转包装物的逾期押金涉税问题进行了论述。
This article starts from the acquisition of the packaging of circulation, and discusses the principles and methods of accounting treatment on the acquisition and self-made respectively, and analyzes the accounting estimation problems involved in the disposal of the old packaging under the conditions of self-made. To be turned into the packaging with the production process, the different state in which the production and use of lead-time and finished storage, respectively, accounting methods and basis for its accounting. When working with packaging materials from the finished product warehouse into the sales process, this article from the customer deposit, customer deposits returned, the end of the deposit and other three links elaborated its accounting methods. In addition, this article also put forward their own views on how to carry out the amortization of packaging bottles and revolving containers respectively, and emphatically discussed the advantages and disadvantages of different amortization methods in the accounting practice. As overdue deposit of revolving package is a special issue, which is not handled well, it is easy to cause tax risk for the enterprise and even cause economic loss and adverse impact on the enterprise. Therefore, the article finally carries out tax-related problems concerning overdue deposit of revolving package The discussion.