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异地销售以托收承付或委托收款结算方式向购货单位收回货款,往往出现部份拒付,产品不能及时退回的情况。我们原来是根据产品销售发票的财务记帐联、托收凭单以及部分拒付理由书作为会计凭证,贷:销售(全部应收货款),借:应收销售款(部分拒付款),借:银行存款(部分承付款)。这样处理,混淆了销售和发出商品,使销售收入失真。因为部分拒付的产品销售是没有成立的。我厂这种情况比较多,如果不慎重处理,会给会计的帐务造成混乱,所以建议采用“产品销售分割单”,解决产品销售过程中部分拒付货款无原始凭证的问题。
Off-site sales collect payment from the purchase unit in the form of collection commitment or commission settlement, which often results in partial rejection and the product cannot be returned in time. We originally used the financial accounting link for product sales invoices, collection vouchers, and some grounds for refusal of payment as accounting documents, loans: sales (all receivables), and loans: sales receivables (partial refusal payments). : Bank deposits (partial commitments). This treatment confuses sales and distribution of goods and distort sales revenue. Because the sales of partially refusing products are not established. This kind of situation in our factory is relatively large. If we do not handle it carefully, it will cause confusion to the accountant of accounting. Therefore, it is recommended to adopt the “separate product sales order” to solve the problem of partial refusal to pay the goods without original vouchers in the process of product sales.