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国营商业和供销社现行会计制度对商品销售业务入帐时间的规定,是以商品所有权的转移为理论依据,把商品销售的实际付出商品或收到货款的时间定为入帐时间的。即在采用发货制委托收款结算方式时,以发出商品,取得承运证件并向银行办妥收款手续时,作销售入帐;而在采用送货制方式,则以发出商品后,取得收货方的验收凭证或收到货款时作商品销售入帐。
The current accounting system of the state-owned commercial and supply and marketing cooperatives stipulates the time for the entry of merchandise sales, which is based on the theoretical basis for the transfer of merchandise ownership. The actual payment of goods or the time of receipt of payment for merchandise sales is set as the accounting time. That is, when the settlement method of the commissioned collection method is used for the delivery system, when the goods are issued, the carrier certificate is obtained and the collection procedure is completed for the bank, sales are accounted for; in the case of the delivery system, the product is obtained after the goods are issued. Receipt of the party’s receipt or receipt of goods for sales of goods accounted for.