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目前,在核算应收账款现金折扣业务的过程中,有关教科书中出现了两种不同的做法,这两种做法的选择,不仅给实际账务处理带来了麻烦,影响了资产负债表的真实性,同时,也给初学者造成了一定的困难。一、存在的问题在实际账务处理中,有关教科书经常有以下两种处理方法:例某企业销售产品1,000元,规定的现金折扣条件为2/10,n/30,适用的增值税率为17%,产品交
At present, two different approaches have emerged in the textbooks concerning the accounting of cash discounts on receivables. The choice between these two approaches not only poses problems for the actual accounting process, but also affects the balance sheet Authenticity, at the same time, also caused some difficulties for beginners. First, the existing problems in the actual accounting treatment, the textbooks often have the following two ways: For example, an enterprise sales of 1,000 yuan, the provisions of the cash discount conditions 2/10, n / 30, the applicable value-added tax rate of 17 %, Product delivery