以旧换新,是企业推销产品,促进销售的一种方式。在西方已较为普遍,近年来,我国有些行业也在开始推行。其销售收入的确定大体有三种: 1、按卖方企业实际收到的现金作为销售收入。理由是,企业取得销售收入,一般总是货币性的。因此,卖方应按买方的实际付款作为企业的销售收入。至于在销货中回收的旧货,由于大都不可能在市场上销售,不能变现,可以不计。这一作法带来了两个问题。第一,采用以旧换新销货收到的现金一般大大低于原销售价格,不能合理反映企业的净收益;第二,由于回收的旧货不计价、不入帐,容易放松对这部份财产的管理,造成流失。 Trade-in is a way for companies to promote their products and promote sales. It has become more common in the West. In recent years, some industries in China are also beginning to implement it. There are basically three kinds of sales revenue: 1. Actually received cash from the seller’s company as sales revenue. The reason is that a company's sales revenue is generally always monetary. Therefore, the seller should use the buyer’s actual payment as the sales revenue of the company. As for the used goods recovered from sales, most of them cannot be sold on the market and cannot be cashed out. This practice has brought two problems. First, the cash received through the trade-in replacement is generally much lower than the original sales price, which cannot reasonably reflect the net income of the company. Second, since the recovered old goods are not valued and not accounted for, it is easy to relax the amount of cash on this property. Management, causing loss.