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在实际工作中,商业企业购进家用电器等应予保修的商品时,一般由供货单位按商品销价的一定比例备作保修费,商业企业将保修费款项挂“其他应付款——预收保修费”科目,发生保修费用时直接冲减该科目,不计营业收入,月末年终也不调整不清理,结果日积月累逐年滚存,形成了巨额“结算中资金来源。”笔者认为,现行保修费核算办法亟待改进。
In practical work, when a commercial enterprise purchases goods that should be guaranteed, such as home appliances, it is generally prepared by the supplier at a certain percentage of the selling price of the goods as a warranty fee, and the commercial enterprise will hang the amount of warranty money “Other payables—advanced receipts. “Warranty fees” subject directly offsets the subject when warranty expenses occur, excluding the operating income, and does not adjust or clear up at the end of the month. As a result, the cumulative amount of money is accumulated year by year, resulting in a huge amount of “funding sources for settlement.” The author believes that the current accounting method of warranty costs is calculated. Need to improve.