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现阶段有些企业采取如下的促俏策略:当客户累计购货达到一定金额时给以一定比例的“赠送”优惠。此业务按现行企业会计制度的规定应计入“资本公积”。笔者认为这是一种曲解,此“赠送”应视为“降价”促销,而非真正意义上的赠送。对此“降价”可以通过增设“库存商品”的备抵科目“库存商品待摊促销折让”科目予以描述,这种做法可以更好地反映事实。
Some enterprises at this stage to take the following strategy of promoting Qiao: When the total purchase reached a certain amount of customers to a certain percentage of “gift ” discount. This business should be included in the “capital reserve ” according to the provisions of the current enterprise accounting system. I think this is a misunderstanding, this “gift ” should be regarded as “price ” promotion, rather than the real gift. For this purpose, the “price cut” can be described by adding the offset item “stock item to be discounted to the sales discount ” subject of the “stock item”, which can better reflect the fact.