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赊销,是先发货分期或延期收款的一种销售结算方式,当前从加强经济责任和提高经济效益的愿望出发,探讨赊销的会计处理原则是有益的.我们知道,企业日常的大量业务,反映在会计核算上的各种会计资料,在处理时都应该遵循一般公允的各项准则.应该承认,公允会计准则,是会计理论工作者和实际工作者为探索和妥善解决会计问题,经过长期的实践验证,最终形成的一般公认的会计处理规范.在探讨赊销会计处理原则时,有两条公允原则是必须注意的:一是配时性准则,它要求企业在一定期间所取得的收入与一定期间所发生的费用,都应该根据当期取得的收入与为取得收入所消耗的费用在时间上配合,以正确确定每期的损益.如果把属于下期的费用,不适当地在本期收入中取得补偿,则不仅影响本期损益,而且影响下期损益,将
Credit sales, which is a sales settlement method for first shipments by installment or deferred collection, is currently starting with the desire to strengthen economic responsibilities and improve economic efficiency. It is useful to discuss the principles of accounting for credit sales. We know that there are a large number of daily business operations. The various accounting data reflected in the accounting should follow the general fair rules when dealing with it. It should be acknowledged that the fair accounting standards are for the accounting theory workers and practical workers to explore and properly solve accounting problems after a long period of time. The practice of validation, the final formation of the generally accepted accounting treatment specifications. In the discussion of credit sales accounting principles, there are two principles of fairness must be noted: First, the timing criteria, which requires companies to obtain income in a certain period and The expenses incurred in a certain period should be based on the income obtained in the current period and the expenses incurred in obtaining the income in order to correctly determine the profit and loss of each period. If the expenses pertaining to the next period are improperly included in the income of the current period, Obtaining compensation will not only affect the current period profit and loss, but also affect the profit and loss of the next period.