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近几年来,我县经营工业品公司批发部在商品销售中,除畅销商品按批发牌价出售外,其他商品采取了灵活作价办法.目前,较为普遍的是采取优惠折扣的方式.对于这种销售方式,我们认为可以采取以下两种帐务处理办法. 一、进价核算单位优惠销售的帐务处理办法按商品销售的应收金额(即批发额)列“营业收入”,同时将优待额在“营业收入”减方专户反映,其增减差额即实收金额,亦即应结转“利润”户的数额. 假设某公司批发部售给某供销社甲商品1,000件(每件进价4.20元,计4,200元了,每件售价5元,计5,000元,按售价优惠2%计收货款.
In recent years, the county’s wholesaler department of industrial products companies in the commodity sales, in addition to the best-selling products sold at the wholesale license price, other goods have adopted flexible pricing methods. At present, it is more common to adopt preferential discounts. For such sales In the method, we believe that the following two accounting methods can be adopted: 1. Account processing methods for preferential sale of purchase accounting units are classified as “operating income” according to the receivable amount of goods sold (ie, wholesale amount), and the amount of preferential treatment is The “business income” minus special account reflects that the increase or decrease difference is the amount actually received, which is the amount of the “profit” household to be carried forward. Suppose a company’s wholesale department sells 1,000 pieces of goods to a supply and marketing cooperative (each purchase price 4.20 yuan, totaling 4,200 yuan. Each item costs 5 yuan, 5,000 yuan. The price is based on 2% of the sale price.