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关于分期收款销售的核算,《国营商业会计制度》曾三处提到: 一、在分期收款发出商品科目的说明中规定:“本科目核算商业系统内部调拨,采取分期收款结算方式发出的商品。其帐务处理程序是:(1)商品发出后,增记分期收款发出商品,减记库存商品(帐面值)。(2)分期办理货款结算时,增记营业收入科目(售价),增记银行存款(或委托银行收款)。同时,结转销售成本,增记营业成本,减记分期收款发出商品(帐面值)。二、在应收货款科目说明中指出:“企业与购货单位签订提前供货分期收款的货款……也在本科目核算。”其帐务处理程序,应是:(1)发出商
Regarding the accounting of sales by installments, the “state-owned commercial accounting system” has been mentioned in three places: 1. In the instructions for the payment of goods by installment, it is stated in the statement: “This item is used for the internal allocation of business systems and is issued in installment settlement. The goods processing procedures are: (1) After the goods are issued, the goods will be issued in increments of instalments, and the inventory of goods (book value) will be written down (2) When the payment is settled in installments, the business income will be added to the account (for sale) (price), adding bank deposits (or entrusting bank receipts). At the same time, carry forward the cost of sales, write back the operating costs, and write down the goods (account value) issued by instalments. Second, indicate in the account description of receivables. : "The company and the purchaser have signed a prepayment for the purchase of goods in installments ... ... is also calculated in this subject. Its accounting process should be: (1) Issuer