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商品退价核算是指因商品销售的结算价格高于实际的销售价格,供方企业将多收的货款退还给购货企业的核算。近年来,一些企业的赊销业务增多,商品退价核算时有发生,在不少企业出现了商品退价不到位的现象。即供货企业将货款退出了,而购方企业收不到退价款。这反映了这些企业退价核算存在着以下的漏洞。一是财务部门没有参与商品退价的审批,放松了事前控制。一些企业审批退价不通知财务部门参加,批多批少凭供销部门说了算。并且,审批手续不全,没有退价的报告书。红字退价发货单,只由供购双方的供销部门传递,脱离了财务部门的监督和控制。退价该不该
The commodity rebate calculation means that the settlement price of the commodity sales is higher than the actual sales price, and the supplier company returns the overpaid amount to the purchase company. In recent years, some enterprises have increased their credit sales, and the calculation of commodity price refunds has occurred from time to time. In many enterprises, there has been a phenomenon that commodity price refunds are not in place. That is, the supplier will withdraw the purchase price, and the purchaser will not receive the refund. This reflects the following loopholes in the valuation of these enterprises. First, the finance department did not participate in the approval of commodity price refunds, and relaxed prior control. Some enterprises do not notify the financial department to participate in the review and approval of the price refund, and batches and batches of small-scale supply and marketing departments have no choice. In addition, the examination and approval procedures are incomplete and there is no report on the price refund. The red-letter price-return invoices are only delivered by the supply and sales departments of the supply and purchase parties, and are separated from the supervision and control of the financial department. It should not be a refund