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近年来粮食企业先货后款销售业务日益增多,为了正确反映企业经营成果,建议将现行以发出商品作为销售实现的办法,改为以收到货款作为销售实现。在这种情况下,企业可增设“在途待销粮油”科目,并在此科目下增设“购销差价”明细科目,按照以下方法进行核算。 1、发出商品时,借记“在途待销粮油”科目(销售价),借记“在途待销粮油——购销差异”科目(红字)(“购销差异”为已销商品应实现的毛利额);贷记“库存议价粮油”科目(进价成本)。 2、收到贷款时,借记“银行存款”科目;贷记“销售”科目(按实际结算价)。同时,借记“销售”科目(原入帐价),
In recent years, grain companies have increased the sales of first-to-received goods, and in order to correctly reflect the business results of the enterprises, it is proposed that the current method of issuing commodities as sales should be implemented by receiving sales as sales. Under this circumstance, the enterprise may add the “waste oil in transit” subject, and add “detailed purchase and sales difference” subject under this account, and perform the calculation according to the following method. 1. When issuing merchandise, debit the title “Saving grain and oil in transit” (sales price), and debit the account titled “Sale and sale of grain and oil – difference in purchase and sales” (in red letters) (“Buying and Selling Difference” is the amount of gross profit that should have been realized for sold goods. ); credited to “inventory bargain grain and oil” subject (purchase cost). 2. When the loan is received, debit the “bank deposit” account; credit the “sales” account (according to the actual settlement price). At the same time, debit the “Sales” subject (original entry price),