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本文以工业企业为例,介绍异地商业汇票结算方式下的“代垫运杂费”的几种处理方法: 一、单独“全额”结算采用商业汇票结算,如果由于销货单位先出票后发货,或购货单位先出票、承兑,销货单位后发贷等原因使汇票面额只按购销合同规定的贷款价格计算,则发货时的实际代垫运杂费可单独“全额”结算,即销贷单位货物发出后,将铁路运单等凭证提交其开户银行,采取委托银行收款结算方式收取全部代垫运杂费。销货单位发贷后,据代垫运杂费的转帐支票存根,借记“发出商品”或“分期收款发出商品”或“应收销贷款”科目(在一次收款方式下,使用“发出商品”科目:在分期收款方式下,使用“分期收款发
This article takes the industrial enterprise as an example to introduce several ways to deal with ”on behalf of the Matsungen miscellaneous expenses “ in the settlement of commercial banknotes in different places: First, the single ”full “ settlement adopts the commercial bill settlement, if the unit After the delivery of the ticket, or purchase units first vote, acceptance, sales units and other reasons after the hair loss of the bill face value of the purchase and sale of the contract only by the loan price, then the actual shipping agent shipped Yun Miscellaneous expenses can be separate ”Full“ settlement, that is, after the issuance of goods sold by the loan units, the vouchers such as the waybill will be submitted to the bank for bank opening, and the entrusted bank will collect the payment and collect all the miscellaneous expenses. After the sales unit loans, according to the transfer of freight prepaid check stubs, debit ”issue goods “ or ”installment payment issued “ or ”loan receivables “ subject (in a collection Mode, use the ”issue goods “ subject: in installment payment mode, use ”installment payment