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农业部和财政部1988年颁发的《国营农场会计制度》明确销售收入的三种入帐时间:一是钱货两清,收到货款时直接入帐;二是采用托收承付结算方式的,以收到货款时作销售;三是采用其它结算方式,发出商品时计算收入。笔者认为,销售成立的标志应是销售过程完成,它应具备双重条件;所有权转移,并收到货款。赊销、分期收款发出商品虽所有权转移、但未收到货款;预收货款虽收到货款、但产品所有权未转移,它们都不能计算收入。正如《中国现代会计手册》对销售收入定义那样:销售收入是指“企业由于销售产品、商品和提供劳务,按照结算价格计算取得的货币收入”(第795页)。可见所有权转移和收到货币缺一不可。围绕销售成立标志的改革,必须相应改革会计核算制度: 1.完善“发出商品”核算。凡按合同规定,以代销、试销、赊销、展销等方式推销产品,在尚未收
The “State Farm Accounting System” issued by the Ministry of Agriculture and the Ministry of Finance in 1988 clarified the three types of sales income: First, money, goods, and goods, and direct receipts when receiving payment; second, the use of collection and payment settlement methods. , to make sales when receiving payment; third is to use other settlement methods, calculate income when the goods are issued. The author believes that the sign of sales establishment should be the completion of the sales process; it should have dual conditions; ownership transfer, and receipt of payment. The goods sold by credit sales and installments, although the transfer of ownership, but no receipt of payment was received; although the advance payment received the purchase price but the ownership of the product was not transferred, they could not calculate the revenue. As defined in the “China Modern Accounting Manual” for sales revenue: Sales revenue refers to “the company's money income calculated at the settlement price due to sales of products, goods, and labor services” (page 795). It can be seen that ownership transfer and receipt of money are both indispensable. In order to reform the reform of the signing of sales, the accounting system must be reformed accordingly: 1. Improve the calculation of “issued commodities”. According to the contract, sales of products by agency sales, test sales, credit sales, exhibition sales, etc. have not yet been received.