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我们在财务大检查中发现,有部分乡镇企业为了完成本结算期的利润指标,在发出商品未收到货款时,不按制度规定的办法核算,而是借(增)记应收销贷款,贷(增)销售。致使企业虚增销售收入,提前交纳税款,资金周转困难,利润分配不实。乡镇企业财务管理制度明确规定:“乡镇企业的收入,应按已实现的收入计算。产品、商品在对外销售时,采用托收承付、委托银行收款、汇兑等结算方式的,应在收到贷款时计算收入”。其会计处理应是:发出产品及发生代垫运杂费时,借(增)记发出商品;贷(减)记产成品,贷(减)记银行存款。收到货款及代垫运杂费时,借(增)记银行存款:贷(增)记销售,贷(减)发出商品。结转销售成本时,借(减)记销售;贷(减)记
In the financial inspection, we discovered that some township and village enterprises did not calculate according to the rules of the system in order to complete the profit targets for the current settlement period, but did not use the method specified in the system to issue the loan. Loan (increasing) sales. Resulting in an inflated sales income, tax payment in advance, difficulty in capital turnover, and false profit distribution. The financial management system of township and township enterprises clearly stipulates: “The income of township enterprises shall be calculated on the basis of the realized income. When products, commodities are sold to foreign countries, settlement methods such as collection and acceptance, entrusted bank collection, and currency exchange shall be adopted. Calculate income when you loan." The accounting treatment should be: When the product is issued and the transportation and miscellaneous expenses incurred, the goods will be issued (added); the loan (minus) shall be recorded as the finished product, and the loan (minus) shall be recorded in the bank deposit. When receiving payment for goods and disbursement of transportation and miscellaneous expenses, borrow (add) bank deposits: credit (increase) credit sales, credit (deduction) to issue goods. When carrying forward the cost of sales, borrow (minus) sales; credit (minus)