介绍销售款项的核算方法

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户:ren584521
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
介绍销售款项的核算方法汤家华销售收入、销售成本、销项税金、应收帐款等销售款项的会计科目,任何企业都必须设置。按新财会制度的规定,根据本人的工作实践,介绍一种销售款项记帐凭证的编制和核算方法,与财会行家探讨。一、编制与核算的原哩借贷记帐法是一种复式记帐...
其他文献
采购批量的计算公式李富岭在企业生产经营过程中,为保证生产的正常进行,考虑到资金、库存等因素,必须按批次购进材料,保持一定的库存。但是如何才能做到经济合理呢?本刊94年第10期刊登
The paper describes the development results on one-dimensional (1D) asymptotic model of the formation kinetics for the objects (clusters) of subnuclear (quark)
Present paper describes the investigation of vacancy (V) and interstitial (I) annihilation on oxygen atoms by means of infrared (IR) absorption and Hall-effect
In this paper we introduce a simple procedure for computing the macroscopic quantum behaviour of periodic quantum systems in the high energy regime. The macrosc
新的增值税与产(商)品销售利润的关系侯都亮本刊近几期刊登了不少有关增值税的基本知识及帐务处理方法,读后收获匪浅。但新的增值税实行以后,与产品销售利润的关系如何?笔者就这方
A commutative generalization of the U(1) gauge symmetry group is proposed. The two-parametric family of two-connected abelian Lie groups is obtained. The necess
Assuming the light as composed of longitudinal-extended elastic (and massive) particles emitted during an emission time T at speed c (=u) (with u the escape spe
关于销售折扣与折让会计处理钱锦华《企业会计准则》第46条规定:销售退回、销售折让和销售折扣,应作为营业收入的抵减项目记帐。商品流通企业、对外经济合作企业和外商投资工业企
Hydrogenated amorphous carbon nitride (a-CNx:H) films were formed on p-Si, Al films deposited on n-Si (Al/n-Si) and glass (SiO2) (Al/glass) substrates, using pu
Solving a time-dependent linear differential equation towards obtaining evolution operators is a central problem in solid-state nuclear magnetic resonance. To t