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读罢《上海会计》1992年第4期赵平安等同志写的《取得债权≠销售实现》(以下简称“赵文”),全文从几个方面否定了商品销售入帐时间以取得收取货款权利的时间为依据的规定。笔者不敢苟同,也想谈谈销售实现的时间标志,望同志们指正。“赵文”仅以发出商品收到货款作为销售实现的时间,至少有下列不足之处。 1.违背了权责发生制(即应计制)的原则。我国观行会计制度明确规定,国营企业均应按照权责发生制的原则进行核算。《国际会计准则1号》规定:“继续营业、一致性和应计制是基本的会计假定,亦即执行会计实务的前提。”按照权责发生制的方法,凡是本期内实际发生的一切收益、费用,不论其是否在本期内收到或付出,都应作为本期的收益、费
After reading the “Acquisition/Sales Accomplishment” (hereinafter referred to as “Zhao Wen”) written by Comrade Zhao Ping of the “Shanghai Accounting” No. 4 of 1992, the full text denies the time of entry of goods sales to obtain the right to receive payment from several aspects. Time based on the rules. The author did not dare to agree, but also wanted to talk about the time mark of sales, and hope that the comrades correct me. “Zhao Wen” only has the following timings for the time it takes for the goods to be received for sale. 1. Contrary to the principle of accrual accounting (accrual basis). Our country’s accounting system has clearly stipulated that state-owned enterprises should be accounted for in accordance with the accrual basis. The “International Accounting Standard No. 1” stipulates: “Continuing operations, consistency, and accrual basis are the basic accounting assumptions, that is, the preconditions for the implementation of accounting practices.” According to the accrual method, what actually happened in the current period Revenue and expenses, regardless of whether they are received or paid in the current period, should be treated as income and expenses for the current period.