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对购货现金折扣的处理有两种方法:总价法和净价法。笔者认为不宜采用总价法而应采用净价法处理购货现金折扣。总价法是在购货发生时,根据未扣除现金折扣前的发票总金额作为实际成本入帐。清偿货款时,再根据企业实际取得或丧失的现金折扣的情况入帐,取得现金折扣时,贷记“购货折扣”会计科目。 在会计上,对企业享受的现金折扣,即“购货折扣”的期末贷方余额的处理方法有两种:①在损益表
There are two ways to deal with the cash discount on purchases: gross price method and net price method. I think it is not appropriate to use the total price method should be used to deal with the net cash discount. Total price method is in the purchase occurs, according to the total amount of invoices before deducting cash discount as the actual cost of accounting. When repaying the payment, it shall be booked according to the actual cash discount obtained or lost by the enterprise. When obtaining the cash discount, the account book of “purchase discount” shall be credited. In accounting, the cash discount enjoyed by the enterprise, that is, “purchase discount” at the end of the credit balance at the disposal of two ways: ① in the income statement