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一、销售收入的管理 (一) 销售收入的概念销售收入是指企业在生产经营活动中,销售产品、提供劳务等取得的收入销售收入一般可以分为产品销售收入和其他销售收入。 1.产品销售收入。产品销售收入包括销售产成品、自制半成品和工业性劳务等取得的收入。产品销售收入是企业经营活动的主要收入来源.在企业销售收入中占有较大的比重,直接影响着企业的经济效益。 2.其他销售收入。其他销售收入是指企业产品销售以外的其他销售所取得的收入,如材料销售,固定资产出租,包装物出租,运输等非工业性劳务收入。 (二) 销售收入的确认企业应当在发出商品、提供劳务,同时收讫或者取得索取价款的凭据时,确认销售收入实现。由此可见,销售收入的确认主要有两个明显的标志:一是商品、产
I. Management of Sales Revenue (I) Concept of Sales Revenues Sales revenue refers to the revenue generated by enterprises in the production and business activities, sales of products and provision of labor services. The sales revenue generally can be divided into product sales revenue and other sales revenue. 1. Product sales revenue. Revenue from sales of products includes revenue from the sale of finished products, home-made semi-finished products and industrial services. Revenue from product sales is the main source of revenue for the business activities of the enterprise, which accounts for a large proportion of the sales revenue of the enterprises and directly affects the economic benefits of the enterprises. 2 other sales revenue. Other sales revenue refers to the revenue from sales other than the sales of enterprise products, such as the sales of non-industrial services such as material sales, fixed asset leasing, packaging leasing and transportation. (II) Confirmation of sales revenue The enterprise shall confirm the realization of sales revenue when issuing goods, providing labor services, receiving receipts or obtaining evidence of the purchase price at the same time. Thus, the confirmation of sales revenue, there are two obvious signs: First, goods, production