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《广西会计》1992年第3期发表了金牛同志的《商品销售退回与折让会计处理新议》(下简称“金文”)一文。笔者对金牛同志在文中指出的现行商业会计制度规定的销售退回与折让帐务处理存在的弊端,深表赞同;但对“金文”提出的对销售退回与折让帐务处理的新设想,也有些不同的看法,特提出来与大家共同探讨。“金文”提出,发生了商品销售退回与折让按现行的会计处理,不能真实反映本期经营业绩与前期的经营失误。要解决这个问题,可设置“销售退
“Guangxi Accounting” in 1992 third issue of Comrade Taurus, “the sale of goods and discounts accounting treatment of the new proposal” (hereinafter referred to as “Gold”) article. The author agrees with the shortcomings of the sales return and discount account management stipulated by the current commercial accounting system as pointed out by Comrade Taurus in the text. However, the new idea of the “withdrawal” and discount book processing proposed by “Jinwen” , But also some different views, specially mentioned to discuss with you. “Gold” proposed that there has been the return of goods and discount the current accounting treatment, can not truly reflect the current business performance and previous business mistakes. To solve this problem, you can set the "sales retreat