论文部分内容阅读
在实际工作中,我们财会人员大都遭遇过这样的责问,这个月你们自己的报表上反映销售收入那么多,既未还贷,为什么才提供这点钱来安排生产?除支付工资、奖金及管理费用外,钱都到哪去了!这不仅说明了企业领导学习会计理论,熟悉会计制度的必要性,同时也反映出了会计制度自身的问题……。众所周知,所谓销售,就是卖出商品或提供劳务。通过销售活动所取得的收入,叫销售收入。而长期以来,我国会计理论上认为,制度上也规定,作为销售入帐时间的标志有两个,即收到货款和取得债权。显然,在现行会计制度下列作销售处理
In actual work, most of our accountants have encountered such a challenge, this month your own report reflects the sales revenue so much, not the repayment of the loan, why only provide this money to arrange production? In addition to pay wages, bonuses and management Except for the expenses, where is the money? This not only shows the necessity of learning the accounting theory of enterprises, becoming familiar with the accounting system, but also reflects the problems of the accounting system itself. As we all know, the so-called sales, is to sell goods or provide labor services. Income earned through sales activities, called sales revenue. For a long time, accounting theory in our country believes that the system also provides that as a sign of the sales accounted for two time, that is, receive payment and obtain claims. Obviously, under the current accounting system for sale