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现行商业会计制度对零售企业分期收款发出商品月末参加分摊进销差价的办法,我认为有待改进。分期收款发出商品在未收到货款前参加分摊进销差价,不但影响差价率的计算和分摊已销商品差价,也不利于编制资金表。为了正确核算分期收款发出商品的进销差价,特提出如下改进意见: 1、发出商品时: 减:进销差价(售价-进价) 增:分期收款发出商品(进价) 减:库存商品(售价) 2、分期收到货款时: 增:营业收入(售价) 增:银行存款(售价)同时, 增:营业成本-分期收款发出商品(进价)
The current system of commercial accounting for retail sales of goods issued by the end of the month to participate in the assessment of the difference between the price of merchandise, I think there is room for improvement. The goods purchased by installments with different installments will not participate in the difference between the receipt and sale of goods before they have received the goods. This not only affects the calculation of the price difference and the difference between the spread of purchased goods, but also does not facilitate the preparation of the fund table. In order to correctly calculate the difference between the sales and purchase price of goods issued by installments, we hereby propose the following improvements: 1. When goods are issued: Less: Increment (increase price-increase price) Increment: In-phase payment of goods (purchase price) Less: Goods in stock (sale price) 2. When payment is received in installments: Increase: Operating income (sales price) Increase: Bank deposit (sale price) Meanwhile, increase: Operating cost - Instalment payment Send goods (purchase price)