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在商品销售中,企业由于品种、数量、质量、价格等原因,被购货方拒付部分或全部货款所遭受的损失,称“拒付损失”。目前在“拒付损失”的帐务处理上五花八门:有的列“营业外支出”;有的列“企业管理费”;有的作“待摊费用”处理;有的把上年的“拒付损失”冲减本年的“销售收入”。笔者认为:第一,商品销售应当坚持钱货两清或由购方验收商品的制度,万一发生“拒付损失”,供货方必须派人(最好两人)前往实地验证商品,由购销双方签订损失处理协议书,经企业领导审批
In the sale of goods, due to the variety, quantity, quality, price, etc. of the company, the purchaser refuses to pay for some or all of the payment, which is called “rejection of losses.” At present, there are a variety of accounts for the “disappearance of losses”: some are listed as “non-operating expenses”; some are listed as “business management fees”; some are treated as “depreciated expenses”; others are rejected as the previous year. “Payment loss” offsets this year’s “sales revenue.” The author believes that: First, the sales of goods should adhere to the system of clearing money and goods or acceptance of goods by purchasers. In the event of a “refused payment loss”, the supplier must send people (preferably two) to the field to verify the goods. Purchase and sales parties sign loss management agreement and are approved by the company’s leadership