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当前,企业与企业之间开展联购联销业务日益增多.现就其核算方法,提出个人的看法. 企业双方开展联购联销业务,必须事前签订合同或协议,规定经营商品的品名、规格、价格、贷款清算和盈利分成的办法.在联购联销过程中发生的商品流通费用,属直接费用的应由双方各自负担,对间接费用则按合同或协议规定的分配办法进行分配.联购联销业务的货款通过双方结算后,应作商品购销处理,实现的盈利分成可调整商品销售收入和库存商品成本.现举例如下: 例一,甲乙两个联购联销企业,甲方向外组织货源供应给乙方销售(作商品进销处理),如当月甲方实现盈利2万元,乙方实现盈利1万元,协议规定盈利按50%分成,甲方应返还给乙方盈利0.50
At present, there is an increasing number of joint purchasing and co-selling businesses between companies and enterprises. Now, personal opinions are presented on the basis of their accounting methods. Both companies must sign contracts or agreements in advance to carry out joint purchase and joint sales operations, and stipulate the names and specifications of the operating commodities. , price, loan clearing and profit sharing methods. The commodity circulation expenses incurred in the process of joint purchase and joint sales shall be borne by both parties, and the indirect expenses shall be distributed according to the distribution methods stipulated in the contract or agreement. After the purchase of the joint sales business is settled by both parties, the purchase and sale of goods should be handled. The profit realized can be divided into adjustable commodity sales revenue and inventory commodity cost. The following are examples: Case A, A, B, B, L, L, L, L Organize the supply of goods to Party B for sale (for merchandise purchase and sales processing). If Party A realizes profit of 20,000 yuan in the month, Party B realizes profit of 10,000 yuan, and the agreement provides profit at 50%, and Party A shall return to Party B a profit of 0.50.