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商品批发企业现行的商品销售入帐时间,主要是依据“权责发生制”的原则,以商品所有权的归属来认定的。即以失去商品所有权的时间作为商品销售的入帐时间。按照国营企业、供销合作社会计制度的规定,企业对外销售的商品,只要办妥了委托银行收款手续,即应作为商品销售入帐。笔者认为,从理论上看,以失去商品所有权的时间,作为商品销售发生的时间,无疑是正确的,也比较容易掌握。但多年来的实践表明,完全以商品所有权转移的理论来确定商品销售的入帐时间,存在较多弊端,主要表现在以下几个方面。一是容易产生虚假销售,使结算资金持续增长。
The current accounting time of commodity sales companies is mainly based on the “accrual basis” principle and is based on the ownership of commodity ownership. That is, the time when the loss of product ownership is recorded as the sales time of the product. According to the regulations of the state-owned enterprises and the social system of supply and marketing cooperation, the commodities sold by the company should be recorded as merchandise sales as long as the procedures for entrusting bank collection are completed. The author believes that, from a theoretical point of view, the time when product ownership is lost as the time when product sales occur is undoubtedly correct and relatively easy to grasp. However, over the years, the practice has shown that the full use of the theory of the transfer of goods ownership to determine the time of the sale of goods sold, there are many drawbacks, mainly in the following aspects. First, it is easy to produce false sales, so that the settlement funds continue to grow.