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根据企业会计准则和会计制度的规定,在一般销售方式下,企业对于已经发出但尚未确认销售收入的商品成本,应增设“发出商品”科目进行核算。即企业对于发出的商品,在确定不能确认收入时,应按发出商品的实际成本,借记“发出商品”科目,贷记“库存商品”科目。为解决发出商品核算时,由于销售收入确认的时间差异和不确定性而出现的成本结转无记账依据问题,笔者在实践中设计了一种发出
According to the provisions of the Accounting Standards for Business Enterprises and the Accounting System, in the general sales mode, an enterprise shall add “issue goods” account for the cost of goods that have been issued but have not yet confirmed the sales revenue. In other words, when the enterprise determines that the income can not be confirmed, the enterprise shall debit the “issued goods” account and credit the “in-stock goods” account according to the actual cost of sending the goods. In order to solve the issue of goods accounting, due to the time difference of sales revenue recognition and uncertainty arising from the cost of carry-over without accounting basis, the author in practice designed to send a