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企业削价销售产品、商品、材料,有各种各样原因:有因竞争压力而削价,有因客户无力支付而削价,也有的为搞福利而削价,或因质量低劣而削价。部分企业钻削价销售的空子,虚报销售,逃避税收。因此。有必要区别情况,分别对待削价销售的帐务处理。 1.为提高产品的市场占有率,薄利多销而发生的削价销售,或客户因客观原因无力支付而造成削价销售,应该取得客户及其当地税务机关或法院证明附上原始发票,削价销售发生时分两种情况入帐,应增设资金占用一级科目“削价损失”。
Companies cut prices to sell products, commodities, and materials for a variety of reasons: there are price cuts due to competitive pressures, price cuts due to customer inability to pay, and price cuts for welfare purposes or price cuts due to poor quality. Some companies drilled sales of loopholes, falsely reported sales, and evaded taxes. therefore. It is necessary to distinguish between different situations and deal with the accounting treatment of price reduction sales separately. 1. In order to increase the market share of the product, reduce sales due to puerile, or the customer is unable to pay due to objective reasons to cause sales cuts, the customer and its local tax authority or court should be certified to attach the original invoice, and sales cuts occur. When two kinds of situations are accounted for at the time, additional funds should be used to occupy the primary account “loss of price”.