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《财会通讯》1989年第5期刊出宋忠威同志《对分期收款销售核算的探讨》一文,认为国营商业会计制度对分期收款发出商品的帐务处理会在工作上造成一些错觉。按照笔者的理解,是不会产生“错觉”的。国营商业会计制度对分期收款发出商品销售的核算办法是这样规定的: 1、对商业系统内的购货单位发出商品时,增记分期收款发出商品科目,减记库存商品科目。对到期应收的货款,增记营业收入科目,增记应收货款科目。同时,结转商品销售成本,增记营业成本
“Financials Communications” published in the 5th issue of the 1989 issue of Comrade Song Zhongwei’s “Discussion on Sales Accounting for Periodized Collection and Receipts”, arguing that the state-owned commercial accounting system would cause some illusions in the accounting treatment of goods issued by stages. According to the author’s understanding, there is no “illusion”. The accounting method for state-owned commercial accounting systems to issue merchandise sales by phases of payment is as follows: 1. When merchandise is issued by a purchaser within a commercial system, the incremental payment will be issued for the merchandise account, and the inventory goods will be written down. For accounts receivable due at the end of the period, the business income account shall be added and the account receivable shall be added. At the same time, carry forward the cost of goods sales, increase operating costs