论文部分内容阅读
送赠品是商家常用的促销手段之一。赠品的形式较为多样，其会计处理不同于商业折扣，而目前在会计准则和制度中又没有明确规定，笔者试对此略作探讨。一、对同种商品买一赠一。此类销售行为目前通常使用的会计处理方法是：将其中一件商品按售价作正常商品销售处理，而另一件则
Give gifts is one of the common business promotions. The form of gifts is more diverse, the accounting treatment is different from the commercial discount, and now there is no clear rules in the accounting standards and systems, I try to discuss this slightly. First, the same kind of goods to buy one get one free. The current accounting methods commonly used in such sales are: selling one of the products at the selling price for normal sales, and the other