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《广西会计》1992年第9期刊登了刘兵同志的《分期收款销货核算的探讨》一文(以下简称“刘文”)。该文对现行国营工业企业的分期收款销货核算提出异议,并谈出了自己的处理方法。但是,笔者认为,“刘文”的核算方法仍存在许多欠妥之处:第一,收入的确认不符合行业惯例的要求。我们说,权责发生制是会计的一般原则,但在分期收款销售中,对收入的确认,往往同上述原则有所偏离。新颁《企业会计准则(草案)》第六章第二条
“Guangxi Accounting” No. 9 of 1992 published Comrade Liu Bing “installment sales accounting” article (hereinafter referred to as “Liu Wen”). This article disagrees with the current state-owned industrial enterprises’ account receivables and stackers and puts forward their own solutions. However, in my opinion, there are still many defects in the calculation of “Liu Wen”: First, the confirmation of revenue does not meet the requirements of the industry’s practice. We say that the accrual basis is a general principle of accounting. However, in the sales of installments, the recognition of income tends to deviate from the above principle. Newly issued “Enterprise Accounting Standards (Draft)” Chapter VI of the second