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一、引言目前消费积分已成为商品交易中广泛使用的一种促销手段,并随时代的发展呈现出多样化特征,与之相反,对积分业务会计核算的规范却相对单一模糊。《国际会计准则第18号——收入》第13条和第19条对于消费积分会计处理提供了两种方法 :一是递延收入法,将部分销售收入分配到积分,对这部分销售收入的确认进行递延;二是预计负债法,将提供积分奖励发生的成本确认为一项预计负债。我国采用递延收益法,2008年财政部分布的财会函
I. INTRODUCTION At present, consumption points have become a widely used promotional tool in commodity trading and have diversified characteristics with the development of the times. On the contrary, the standard of integral business accounting is relatively vague. IAS 18 and Revenue, Articles 13 and 19, provide two methods for the accounting of consumption credits: one is the deferred revenue method, which distributes part of sales revenue to points, Deferred recognition is confirmed. Second, the expected liability method recognizes the cost of providing reward points as an estimated liability. China adopts the method of deferred income, the accounting department of the Ministry of Finance in 2008