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企业在经营活动中,为了扩大销售,加速资金周转,防止产品积压,对某些商品进行削价、让价,给购买方适当的优惠价格,这本来是工商企业的正常现象。但是,近几年企业在销售活动中支付给对方的“回扣”,相互攀比,愈演愈烈,超出正常经营轨道。据笔者调查了解,这些“回扣”的资金来源和支付方式,大致有以下几种:1、通过开赤字发货票冲减销售收入。有的企业出售商品,按商品价格开出发货票,购买方按发票金额支付货款,出售商品企业按发票金额作为销售收入,事后通过赤字发货票提取现金或坐支现金销货款,将此款作
In order to expand sales, accelerate capital turnover, prevent product backlogs, reduce prices and make certain prices for certain commodities, and provide buyers with appropriate preferential prices, this is a normal phenomenon for industrial and commercial enterprises. However, in recent years, the “rebates” paid by companies to the other party in sales activities have become more and more intensified, exceeding the normal operating track. According to the investigation of the author, the sources and payment methods of these “rebates” can be roughly classified as follows: 1. Reduce sales revenue by opening deficit invoices. Some companies sell goods and issue invoices at the price of goods. The buyer pays the goods according to the invoice value. The selling company uses the invoiced amount as the sales income, and then withdraws the cash by using the deficit invoice or cashes the sales amount. Make