一、返本销售的内涵返本销售是新近出现的一种销售方式,在信贷紧缩、贷款利率上升和商品滞销、库存量过大的情况下,对扩大销售,加速资金周转,缓解企业资金拮据的局面,具有重要的意义。对返本销售方式,可以有两种不同的理解:一是以购物者预交本金的利息及使用本金所产生的利润,作为所销商品的销售收入,销售收入分期实现,到期归还购物者的本金,这样理解比较符合返本销售的本意。但由于分期实现销售收入与应转销售成本难以准确确认,给会计核算带来困难。二是,以购物者预交本金的利息及使用本金所产生的利润,归还与商品售 First, the connotation of returning to sales This sale is a newly emerged sales method. Under the circumstances of credit crunch, loan interest rate increase, merchandise unsalable sales, and excessive inventories, it will expand sales, accelerate capital turnover, and ease the financial constraints of the company. Is of great significance. There are two different understandings of this return method: First, the interest paid by the shopper on the prepayment of the principal and the profit generated by the use of the principal, as the sales revenue of the goods sold, the sales revenue is realized in stages, and the return is due on time. The principal of the person, this understanding is more in line with the intention of returning sales. However, it is difficult to accurately confirm the sales revenue and the cost of sales to be transferred in phases, which brings difficulties to accounting. The second is to return the interest paid by the shopper on the principal of the advance principal and the profits from the use of the principal, and return the goods to the seller.