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物资企业现行会计制度“物资销售收入”科目的核算,我认为有三点应该予以明确:(1)物资销售收入科目,必须以物资销价为基础,核算物资销售收入总额.(2)物资销售收入科目,必须反映收入能抵补物资在销售过程所发生的一切费用支出.(3)在物资销售收入中,应包括四个组成部分,即:物资销售原价、各项费用支出、应交纳税金(零售税金)、盈余或亏损.根据以上三点,应确认“物资销售收入”科目是业务成果帐户,其贷方反映物资销售收入总额,借方反映物资销售费用总额,即销售
The accounting of the current accounting system “material sales revenue ” account of the material company should be clarified in three points: (1) The account for sales of materials must be based on the sales price of materials to calculate the total revenue from sales of goods. (2)Materials The sales revenue account must reflect all costs and expenses incurred by the income-supply material during the sales process. (3) In the sales revenue of materials, it shall consist of four components, namely, the original price of material sales, various expenses and expenditures, and tax payable. Gold (retail tax), surplus or loss. According to the above three points, it should be confirmed that “Material Sales Revenue” subject is a business result account. The lender reflects the total sales income of goods, and the debit party reflects the total sales cost of goods, that is, sales.