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以物易物业务主要是企业同贸易部门的业务关系。贸易部门需要企业的主要产品,并且有生产该产品原材料可以串换,这就形成了以物易物业务。产品与原材料的串换比例,由双方协商合理确定,使双方经济利益不受损害。以物易物业务有以下两种情况,会计核算方法也不同。(一)以物易物业务同时进行,即按协商确定的合理比例,当场以产品串换原材料。在
The barter business is mainly the business relationship between the enterprise and the trade department. The trade department needs the main products of the company, and the raw materials for the production of the products can be exchanged, which forms the barter business. The ratio of the replacement of products and raw materials shall be determined by the parties through consultation so that the economic interests of both parties will not be compromised. There are two kinds of transactions in the barter business, accounting methods are also different. (1) The barter business is carried out at the same time, that is, a reasonable ratio determined by negotiation. The products are exchanged for raw materials on the spot. in