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目前,对“发出商品”的资金属性,有两种观点,一种认为应届于成品资金,一种认为应届于结算资金,各自都有一定的理由。下面谈谈我的看法。 “发出商品”是指发出而尚未得到对方承付贷款的产品。它既不同于在库成品,又不等于对方已经承付的货款,而是介乎二者之间的由成品资金向结算资金过渡的一种资金形态。它不同于成品资金,是因为依据经济合同规定的条款,随着产品的发出,已经发生了交易行为:它也不同于结算资金,是因为收贷方还未承付货款。为了既要体现产品已经发出,又要反映尚未实现销售的真实状况,我认为,根据权责发生制的对应关系,应在会计分录上:借记“发出商品”科目,贷记“产成品”科目;同时要借记“应收销货款”科目,贷记“发出商品销售”科目。这样在结算期内发生
At present, there are two kinds of viewpoints on the financial attributes of “sending out goods”: one is that there is a certain reason for assuming the final product funds and the other one for the settlement of capital. Here to talk about my opinion. “Issued goods ” refers to the product that is issued and has not yet been obligated to lend to the other party. It is different from the finished product in the warehouse, not equal to the other party has committed the purchase price, but between the two from the finished product funds to the settlement of funds a form of capital. It is different from the finished product capital because it is based on the terms of the economic contract that the transaction took place as the product is issued: it also differs from the settlement fund because the lender has not yet incurred the purchase price. In order to reflect that the products have been issued, but also reflect the true status of the sales that have not yet been realized, I think that according to the corresponding relationship between the accrual basis, the accounting entries should be: debit “issue goods ” subject, “Finished products ” subjects; at the same time to debit “account receivables ” account, credited “issue goods sales ” subjects. This happens during the settlement period