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我公司于1982年四月份从利川县百纺公司调进一批棉布,当时业务部门与对方商定十月份付款.我们根据对方随货同行的发票和本公司保管员的入库单,作了如下会计分录:借(增):库存商品——布匹类 12万贷(增):应付款——利川县纺织品公司12万根据现行会计制度,这样处理是无可非议的.因为对方已经开出销货发票,我方已经坠收入库,虽然款项尚未付出,但商品主权已经属于我公司,是调进,而不是代销、代管.然而,这不成问题的一笔帐却带来了大问题.最近我参加地区各县百纺公司会计基础工作互查,看到利川县百纺公司有这祥一笔帐:
In April 1982, our company transferred a batch of cotton from Lichuan County Baifang Company. The business department and the other party agreed to pay in October. We made the following according to the counterparty’s invoice and the company’s custodian’s storage slip. Accounting entries: Borrow (Increase): Inventory - 120,000 Loans (Increase): Payable - Lichuan County Textile Company 120,000 According to the current accounting system, this treatment is beyond reproach. Because the other party has already opened sales. Invoices, we have already fallen into the revenues, although the money has not yet been paid, but the commodity sovereignty has belonged to our company, is transferred, not consignment, hosting. However, this problematic account has brought big problems. Recently I participated in the investigation of the accounting basic work of Baifang Company in the counties and counties, and saw that Lichuan Baifang Company had this account: