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本文通过简述有退款条件的商品销售行为的概念,分析有退款条件的商品销售会计核算方法和其存在的弊端,进而讨论有退款条件的商品销售会计核算改进策略。
In this paper, by introducing the conception of the sale of goods with the condition of refund, the paper analyzes the method of accounting of sales of goods with the condition of refund and its drawbacks, and then discusses the strategy of improving the accounting of sales of goods with the condition of refund.