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《上海会计》1993年第3期刊登《对商品赊销的管理与核算的探讨》(作者:吴应山、唐建柱、余清娥)一文,其中第五点“商品赊销的会计核算”,谈及“对赊销货款超过承付期限一个月后,转入责任人帐户,由责任人承担收款责任时,可调整帐务:借(增)其它应收款(某责任人),贷(减)应收货款(某单位)”。笔者认为,这种作法不妥。理由是:欠款由欠款单位帐户转入责任人帐户,就使原来公司与欠款
“Shanghai Accounting” 1993 “Discussion of commodity credit management and accounting” The first three published (Author: Wu Ying Shan, Tang Jian column, Yuqing E) article, in which the fifth point “commodity credit accounting,” talked about “for credit payment One month after the expiration of the commitment period, transfer to the account of the responsible person. When the responsible person bears the liability for collection, you can adjust the accounting service: borrow (increase) other receivables (a certain responsible person), and loan (reduction) receivables (a unit).” The author believes that this practice is wrong. The reason is: the arrears are transferred from the account of the arrears unit to the account of the responsible person, which causes the original company and the arrears