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一、主营和非主营业务错位情况下的内部销售收入抵销问题《合并会计报表暂行规定》中对购销双方均属于主营业务范围的内部销售规定了具体的抵销方法。而对于实务中普遍存在的购销双方主营和非主营业务错位的内部销售(销售的一方作为其他业务收入入账;购入的一方,销售后以主营业务成本进行结转)应当如何进行合并抵销并没有做出规定,笔者结合实际工作中的做法,试举例说明:
First, the main and non-main business misplacement offset the issue of internal sales “Interim Provisions” in the merger of both the purchase and sale of the main business scope of the internal sales are set out a specific offsetting method. But for the actual sales of both the main buyers and sellers of both main and non-core business misplacement of internal sales (sales of the parties accounted for as another business income; purchased one, after sales carried forward the cost of the main business) should be how to merge Offset did not make provisions, the author combined with the practice of practice, give an example to illustrate: