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《企业会计准则——存货》规定:“存货应以其成本入账”。在交易中若存在现金折扣,将使存货入账价值的确认变得相对复杂:现行会计制度规定对现金折扣的处理采用总价法,这在某种程度上会与存货准则的规定产生偏差,但若采用净价法处理也同样会产生偏差。笔者拟就此问题加以阐述,并尝试找出解决之策。(一)采用总价法处理现金折扣的偏差总价法是以假设企业在正常情况下未能享受折扣为前提,在企业享受折扣情况下,将折扣视为理财收益,冲减财务费用。[例]某企业赊购原材料一批,价款5万元,增值税0.85万元,现金折扣条件是2/10,n/30。该企业采用总价法处理
“Accounting Standards for Business Enterprises - Inventory” states: “Inventories should be accounted for at their cost.” The existence of cash discounts in transactions will make the verification of inventories more complex: the current accounting system provides for the use of the gross price method for the treatment of cash discounts, which to some extent deviates from the provisions of the inventory code, If using the net price method will also produce bias. I intend to elaborate on this issue, and try to find a solution. (A) the total price method to deal with the deviation of the cash discount The total price method is based on the assumption that enterprises under normal circumstances failed to enjoy the discount on the premise of the enterprise to enjoy the discount case, the discount as a financial revenue, offset the financial costs. [Example] a business on the purchase of a batch of raw materials, price 50,000 yuan, value-added tax 8500 yuan, the cash discount condition is 2/10, n / 30. The company uses the total price method