近年来,商业部门对某些价高耐用消费品(如电视机、电冰箱、录音机等)采取提前付货、分期收款的销售方式。按照现行商业会计制度规定的帐务处理办法,商品在付出后即全部作销售处理,并以“分期应收贷款”帐户核算其债权。而对延期付款部分的进销差价,则以“分期收款商品进销差价”帐户进行核算,借以调整营业成本。这种处理方法,我认为在核算上存在失真之处。首先,商品的销售额是一次反映,而进销差价则是分期实现,造成当期实现的差价偏低,以后各期则偏高,同时还人为地降低当期的费用水平,加速资金周转。其次商品在付出时,即一次全部作营业收入处理,就会形成提前缴纳营业税。 In recent years, the commercial sector has adopted pre-paid and in-phase sales for certain high-priced and durable consumer goods (such as televisions, refrigerators, and tape recorders). According to the accounting treatment method stipulated in the current commercial accounting system, after the goods are paid, they are all sold and handled, and their creditor’s rights are accounted for by the “phased loans receivable” account. For the deferred payment part, the difference between the sales price and the difference is accounted for in the account of “Incremental receipt and payment of goods by difference,” so as to adjust the operating cost. This method of processing, I think there are distortions in the accounting. First of all, the sales of goods is a reflection of the time, and the difference between the sales and purchase price is achieved in phases, resulting in the low price difference achieved in the current period, and the subsequent periods are high. At the same time artificially reducing the current cost level and accelerating the capital turnover. Second, when goods are paid, that is, once all operating income is processed, a business tax will be paid in advance.