我国《企业会计准则》规定,销售退回、销售折让和销售折扣,应作为营业收入的抵减项目记帐。对此,各行业会计制度分别作出不尽相同的规定。笔者认为,现行的会计处理方法虽然简化了核算手续,会计人员易于掌握,也有利会计报表的及时编制,但是,仍存在着不少缺点,需要进一步探讨。 China’s “Accounting Standards for Business Enterprises” provides that sales returns, sales discounts and sales discounts, should be used as a business income crediting project accounting. In this regard, various sectors of the accounting system to make different provisions. The author believes that although the current accounting treatment method simplifies the accounting procedures, accountants easy to grasp, but also conducive to the timely preparation of financial statements, however, there are still many shortcomings, the need for further discussion.