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国务院规定,工业企业自销产品除征收工业环节的工商税外,还应当视同商业零售征收一道商业零售环节的工商税,自销产品所获得的利润要单独记帐考核。根据这一规定,财政部对工业企业自销产品的会计处理方法作了规定: 1.为了单独考核自销产品的利润,企业应在“销售”科目下增设“自销产品销售”明细科目,核算企业原应由商业部门收购销售,现在由工业企业自行销售的产品的销售收入、销售税金、销售成本、销售费用和销售利润(或亏损)。
According to the State Council, in addition to industrial and commercial taxes on industrial links, the sales of industrial enterprises should be regarded as commercial and commercial taxes on commercial retail links. The profits earned from sales of products are subject to separate accounting assessments. According to this regulation, the Ministry of Finance stipulates the accounting treatment for self-selling products by industrial enterprises: 1. In order to separately assess the profit of self-selling products, the enterprise shall set up an “own sales product sales ”Detailed subjects, the accounting business should have been acquired by the commercial sector sales, sales of products now sold by industrial enterprises sales revenue, sales taxes, sales costs, sales expenses and sales profits (or losses).