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现行会计制度规定:有国家鼓励出口的应税产品的企业,产品出口后,收到退还的税款,应借记银行存款等科目,贷记应交税金科目;同时借记应交税金科目,贷记销售科目。首先,上述帐务处理在技术上存在以下问题:(1)由于销售帐户的贷方是记录企业销售收入的,借方是记录销售产品的工厂成本、销售税金、销售费用的,为了避免销售收入和销售税金的虚增,毫无疑问,此项业务不宜用蓝字记入贷方,而应该用红字记入借方的“销售税金”项下,(2)如果记帐凭证用蓝字,帐簿记录用红字,对采用记帐凭证汇总表方式登记总帐的企业来说,登记总帐和明
The current accounting system stipulates that enterprises that have taxable products that are encouraged to export by the State, after the products are exported, receive tax refunds, debit items such as bank deposits, and credit the taxable accounts; meanwhile debit the taxable accounts, Credit sales account. First of all, the aforementioned accounting treatment has the following technical problems: (1) Since the credit of the sales account is to record the sales revenue of the enterprise, the debit is to record the factory cost, sales tax, and sales expense of the sales product in order to avoid sales revenue and sales. There is no doubt that this business should not be credited with a blue word, but it should be recorded in red letters under the “sales tax” item of the borrower. (2) If the account vouchers have a blue word, the account records should be used. Scarlet Letters, for companies that register general ledgers using a billing statement summary form, register general ledgers and accounts