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《财会通讯》1987年第5期“代销商品核算的改进意见”一文,主张先结清代销货款,再冲销代销商品物资。我认为应在商品卖出时即减:分期应付货款——委托代销×户,减:代销商品物资——×类柜组。因为(1)收到委托单位发来的代销商品时,已作了“代销商品物资”和“分期应付货款——委托代销×户”的增加,而在商品卖出时,又增加了“应付款——委托代销×户”,而未同时核销“分期应付货款——委托代销×户”,这样同一个委托代销户出现
In the article titled “Improvement Opinions on Consignment Commodity Accounting” in the “Financial Communications” No. 5, 1987, it is proposed that the sales funds should be settled first, and then the commodity goods should be written off. I think that should be reduced in the sale of goods: pay in installments in phases - commissioned by consignment × households, reduced: consignment of goods and supplies - × cabinet counter group. Because (1) when receiving the consignment goods sent by the consigner, the “consignment of commodity goods” and “payment by installments - consignment sales * households” have increased, and when the goods are sold, they have increased Section - Consigned Sales Agency × Households, but not simultaneously cancelled the “Payment of goods in installments - commissioned by consignment sales × households”, so that the same consignment sales agent appears