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根据现行《企业会计制度》的有关规定,企业采用分期收款销售商品应设置“分期收款发出商品”账户进行核算。企业发出商品时,根据发货单等有关单证,将库存商品的实际成本转入“分期收款发出商品”账户。账务处理是,借记“分期收款发出商品”科目,贷记“库存商品”科目。按合同或协议约定的收款日和确定的收款金额来确认商品销售收入;同时,按商品全部销售成本与全部销售收入的比率,计算出各期应结转的销售成本,尚未收回款项的分期收款发出商品的实际成本,在会计期末编制会计报表时,列示在资产负债表的存货项目内。
According to the current “Accounting System for Business Enterprises,” the relevant provisions of enterprises using installments receivable sales of goods should be set up “installment payment issue ” account for accounting. When the enterprise issues the goods, the actual cost of the stock commodity is transferred to the account of issuing the goods in installments according to the relevant documents such as invoices. The accounting process is, debit “issue goods by installment ” subject, credit “stock goods ” subject. According to the contract or agreement, the date of receipt and determine the amount of receivables to determine the sales revenue of goods; the same time, all the cost of sales of goods and total sales revenue ratio, calculate the cost of sales should be carried forward for each period, not yet recovered the money The actual cost of goods issued by installments, the accounting statements prepared at the end of the accounting period, is listed in the balance sheet of the inventory items.