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1988年第三期《财会通讯》刊登郝兰云同志《批发企业向进货单位返还差价的核算方法》一文,主张对“返还差价”按月预提,用红字增记营业收入——让利专户,年终支付时再行结转。对此,笔者不敢苟同。企业的营业收入一般是以销售发票为依据的(零售不开发票的情况除外),发货票上的销货金额就是企业的营业收入。郝文所说的“返还差价”,与销售商品的价格没有内在联系,怎么能够作为营业收入的减少呢?我认为以联营销售为前提,以进货额多少为条件,实行分档次的“差价返还”,实质是共同分配利润。对这部分支出只能在实现利润中,以“联营分出利润”列帐,以保证营业收入
In the third issue of the “Accounting Newsletter” published in 1988, article “Commitments on the Return Value of Wholesale Enterprises to Purchasers” by Comrade Hao Lanyun was published. It was proposed that the “return difference” be accrued on a monthly basis, and the operating income should be recorded in red letters – special accounts for Benning. The payment will be carried forward again. In this regard, I do not dare to agree. The company’s operating income is generally based on sales invoices (except for cases where retail sales are not invoiced), and the sales amount on the invoice is the company’s operating income. The “return difference” that Hao Wen said is not intrinsically linked to the price of sales of goods. How can it be used as a reduction in operating income? I think that on the premise of joint sales, with the amount of purchases as a condition, the “subtraction of differentials” will be implemented. “In essence, it is the common distribution of profits. This part of the expenditure can only be accounted for as ”profit from joint ventures" in order to guarantee operating income.