论文部分内容阅读
关于“三包”产品退货的处理和核算,目前在实际工作中有这样几个问题:(1)怎样确定退货产品的损失,由于制度对此未作具体规定,一些企业在收到退回的产品后,就全额地当作“三包”损失借(增)记“企业管理费”,贷(减)记“产成品”科目,而将退货产品作为帐外物资处理,以致放松了对这些产品的管理,任其自然消失,有的还给不法分子开方便之门。(2)有些企业为了保利润,争先进,将退货产品,长期挂在“产成品”帐户,欺上瞒下,潜伏亏损因素。或者到一定时期,以产品变质、毁坏为由,要求清理核销。
With regard to the processing and accounting of the “Three Guarantees” product returns, there are currently several problems in practical work: (1) How to determine the loss of returned products, since the system does not specify this, some companies receive the returned products. Afterwards, they will use the “business management fee” as the “three guarantees” for loss (increase) and the “finished product” account for the loan (deduction) in the full amount. The returned products will be treated as off-balance materials, so as to relax these The management of the product will naturally disappear, and some will give the criminals a convenient place. (2) In order to protect profits, some enterprises compete for advanced products and will return products for long periods of time in the “finished product” account, defrauding them and causing potential loss factors. Or to a certain period of time, the reason for the deterioration of the product, damage, demanded that the cancellation of write-off.