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财政部对工业企业颁发的《关于企业试行赊销,分期付款和卖方信贷有关财务会计处理问题的暂行规定》中有“尚未收回的货款,不作’销售’处理”的规定,所以商业企业延期收款销售,在供货单位不能因为商品调出就作销售,减少库存商品,在购货单位也不能作进货,增加库存商品.否则,口径不一,就会发生库存商品虚增或虚减,影响企业经营成果的正确核算.从一个商业企业来说,还有既有延期收款销售的调入商品,又有延期收款销售的调出商品,在这种情况下,究竟如何处理呢?为此,笔者举例提出会计处理办法如下:一、供货单位预先调出商品时:借(增):库存商品——预调商品——购货单位(销售价)11,000贷(减):库存商品(成本价)10,000贷(增):进销差价——预调商品1,000
The Provisional Regulations of the Ministry of Finance on the Financial Accounting Treatment of Corporate Credit Sales, Installment Payments and Vendor Credit issued by industrial enterprises has provisions for “not yet recovered payments, and no “sales” treatment”, so commercial enterprises are postponed. Receipt sales, in the supply unit can not be sold because of goods, reduce inventory of goods, in the purchase unit can not be made to purchase, increase the inventory of goods. Otherwise, the caliber is different, there will be inventory inflated or depleted Influencing the correct accounting of business results. From a commercial company, there are both incoming products with delayed sales and delayed sales, and in this case, how are they dealt with? To this end, the author gives an example of the accounting treatment as follows: First, when the supplier unit advances the goods: borrow (add): inventory of goods - pre-adjustment of goods - purchase units (sales price) 11,000 loans (minus): Inventories (Cost Cost) 10,000 Loans (Increase): Incoming and Selling Spreads - Pre-adjusted Commodity 1,000