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现行供销社会计制度规定,有转批业务的企业,收到批发企业给予的转批优待折扣时,冲减销售成本。笔者认为这种处理方法欠妥。例如某企业购进甲商品一批,进价37,000元,优扣5％,应付货款35,150元,按现行制度规定,会计分录为: 借:在途商品——甲商品 37,000 借:商品销售——优待折扣 1,850 贷:银行存款 35,150 以上处理,将虚增1,850元的利润,从而影响企业一定时期利润核算的真实性。为了准确核算企业经营效益,可在资金来
The current social system for supply and sales stipulates that enterprises that have sub-approved business will offset the cost of sales when they receive preferential treatment for sub-licensing from a wholesale enterprise. The author believes that this approach is not proper. For example, a company purchases a batch of commodities, the purchase price is 37,000 yuan, the premium is 5%, and the purchase price is 35,150 yuan. According to the current regulations, the accounting entries are as follows: By: In-transit goods - A commodity 37,000 Borrowing: Commodity sales - Preferential treatment of 1,850 loans: bank deposits of 35,150 or more will inflate the profits of 1,850 yuan, thereby affecting the company’s profitability in a certain period of time. In order to accurately calculate the operating efficiency of the company