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企业在日常经济活动中,为了维持正常的生产经营,需要采购各种材料物资,这些物资,有的是根据需要随时购买,取得现货;有的则受市场供应和产品生产周期等因素的限制,需预先订购,与供货单位签订购货合向,通过预先支付一定比例的货款才能取得。这样,便会出现补付货款结算业务。新会计制度关于补付货款的会计帐务处理是这样规定的:购货方,借记“预付帐款”科目,贷记“银行存款”科目;供货方,借记“银行存款”科目,贷记“预收帐款”科目(这里指对预收、预付货款实行单独核算的企业)。笔者对此有不同看法,并就此会计帐务处理发表几点浅见。一、“预付帐款”科目记的是核算企业按照购
Enterprises in the daily economic activities, in order to maintain normal production and operation, the need to purchase all kinds of materials and materials, some of these materials are readily available at any time to buy, get the spot; while others are subject to market supply and product cycle and other factors, the need to advance Order, purchase units signed with the supplier, through a pre-payment of a certain percentage of the purchase price can be obtained. In this way, there will be reimbursement of payment settlement business. The new accounting system for the accounting treatment of the payment of goods is regulated as follows: the buyer, debit, “prepay account”, credit, “bank deposit” account; supplier, debit “ Bank deposit ”subjects, credited “ advance receipts ”subjects (here refers to the advance, advance payment of separate accounting companies). I have different views on this, and accounting transactions on this issue a few humble opinion. First, “prepay account ” account is recorded in accordance with the accounting business purchase