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在商品流通中,让利的轨迹是:甲销售单位按牌价少收部分货款,把这块利让给乙购进单位。财务活动有销售单据为凭,在双方单位财务帐表上列支列收,是公开进行的。 回扣是甲单位通过推销员A,从乙单位交付的货款中,提出一部分,以宣传费、辛苦费、好处费、酬金等名义,把现金或实物给乙单位的采购员B或他的小集体的小金库。钱物的交接是在暗中进行的,没有文字手续,不留痕迹,在双方单位的财务帐表上没有反映。回
In the circulation of goods, none other than the track is: A unit of sales less by part of the price of the purchase price, the profit to B to buy into the unit. Financial activities have sales receipts by virtue of both units in the financial statements of the accounts included in the collection, is conducted in public. Rebate is a unit through the salesman A, B units from the payment of goods, put forward part of the publicity fees, labor costs, benefits, gratuities and other names, the cash or in kind to the buyer B unit B or his small group Small treasury. The transfer of money is carried out in the dark, there is no written formalities, leaving no trace in the financial statements of both units did not reflect. Back