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视同销售业务是会计主体发生视同销售行为而产生的会计事项。它主要包括如下业务:将货物交付他人代销;代销他人货物;将自产或委托加工的货物用于非应税项目,作为投资;分配给股东或投资者;用于集体福利或个人消费;无偿赠送他人。这些业务虽然没给企业带来直接货币收入,却能产生间接的收益(除无偿赠送外),而且这些收益也属于生产经营结果。因此笔者认为它应确认为销售收入,但在会计工作实务中,
The deemed sales business is an accounting matter that occurs when the accounting entity takes a sales action. It mainly includes the following businesses: delivery of goods to others on a commission basis; sale of goods on another’s behalf; use of self-produced or commissioned goods for non-taxable items as investment; distribution to shareholders or investors; for collective welfare or personal consumption; Give someone else. Although these businesses do not bring direct currency income to the company, they can generate indirect benefits (in addition to free gifts), and these benefits also belong to the production and management results. Therefore, I believe that it should be recognized as sales revenue, but in accounting practice,