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保修费是工业部门向商业部门出售产品时,按—定比例以倒扣形式转给商业部门作为维修商品时,配置零件费用的一项资金来源。商业部门在购进商品时作增:银行借款(商品进价减倒扣后的数额),增:应付款—保修费,增:库存商品(商品进价)。商业部门在保修期内,修理这项产品时所耗用的零件费用不通过流通费用帐户,而直接减记:应付款—保修费。由于这项资金没有一个控制指标,也没有明确规定开支范围,有的企业借口为“保修
The warranty fee is a source of funds for configuring the cost of parts when the industrial department sells the products to the commercial department and transfers them to the commercial department as a maintenance item by a certain proportion. The commercial sector adds to the purchase of goods: bank borrowings (the amount of commodity purchases after deducting deductions), increase: payables—warranty fees, increase: inventory of goods (purchase of goods). During the warranty period of the commercial department, the cost of the parts used to repair this product does not pass through the circulation expense account, but is directly reduced: payable - warranty. Since this fund does not have a control indicator and does not clearly specify the scope of expenditure, some companies use the pretext of "warranty.