论文部分内容阅读
根据有关制度的规定,企业在销售产品、确认收入的同时,应交纳各种与销售有关的税金。在企业销售理论上成立,而货款尚未确定能否收回时,企业可以动用流动资金来垫付税款。而当流动资金不足以垫付税款时,企业只能欠税。为解决这一问题,笔者建议增设“递延产品销售收入”会计科目。其核算方法如下:企业发出商品时,借记“应收账款”科目,贷记“递延产品销售收入”、“递延税款”科目,当货款收回,事实销售成立时,企业应及时将“递延产品销售收入”科目转入“主营业务收入”科目。借记“现金”或“银行存款”科目,贷记“应收账款”科目,同时借记“递延产品销售收
According to the provisions of the relevant systems, businesses selling products, to confirm revenue, should pay a variety of sales-related taxes. In business sales theory set up, and the purchase price has not yet determined whether to recover, companies can use liquidity to advance taxes. When liquidity is not enough to advance taxes, companies can only owe taxes. In order to solve this problem, I propose to add ”Deferred product sales “ accounting. The accounting method is as follows: When the enterprise issues a product, debit ”accounts receivable “ subjects, credit ”deferred product sales “, ”deferred tax “ subjects, when the payment is withdrawn, the fact that sales When established, the enterprise shall promptly transfer the ”Deferred Product Sales Income“ account to the ”main business income“ account. Debit ”cash “ or ”bank deposit “ subjects, credited ”accounts receivable “ subjects, while debit ”deferred product sales