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对于营业收入记帐时间的确认方法,主要有生产法、销售法、收款法三种,我国的企业会计一般采用销售法。目前有人建议把现行的销售法改为收款法,即在实际收到货款时才能作为营业收入的实现。这种意见我认为不妥。其理由是: 1、与权责发生制原则相背离。我国明确规定,企业均应按照权责发生制原则进行核算。按照权责发生制的要求,企业凡是在本期内实际发生的收益、费用、不论其是否在本期内收到或付出,都应作为本期的收益、费用处理;反之,凡不在本期内实际发生的收益、费用。即使本期内收到或付出,也不应作为本期的收益、费用处理。 2、不符合收入实现原则,且与国际准则不相一致。《国际会计准则18号》指出:商品的卖方已将所有权上的
For the method of confirming the accounting time of business income, there are mainly three kinds: the production method, the sales method, and the collection method. The enterprise accounting in China generally adopts the sales method. At present, it is proposed to change the current sales law to the collection law, that is, when the actual payment is received, it can be used as operating income. I don’t think this opinion is right. The reasons are: 1. Departure from the principle of accrual basis. China clearly stipulates that all companies should conduct accounting in accordance with the principle of accrual basis. In accordance with the requirements of the accrual system, the company’s actual revenue and expenses during the current period, regardless of whether it is received or paid in the current period, should be treated as the income and expenses of the current period; otherwise, it is not in this period. Actually occurring income and expenses within. Even if it is received or paid in the current period, it should not be treated as the income and expenses of the current period. 2. Does not meet the income realization principle and is inconsistent with international standards. IAS 18 states: The seller of the goods has taken ownership