延期收款销售方式的会计处理

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在进一步调整国民经济中,由于着重发展日用消费品的生产,近年来采取一系列具体措施,近年来商品生产有了大幅度的增长,商品可供量与社会购买力之间的差距缩小,不少工商企业为了增产扩销采取了多种渠道、多种形式的销售方法,延期收款就是一种。这种新的销售方法对那些长线产品,暂时供过于求的品种,在当前不便轻易降价的情况下,实质上就是出售单位让利的一种方式,它既不致打乱现行价格,又易为购销双方接受。延期收款类似商业信用,似不符合“贷出钱回”的原则,但商品流通和货币流通中不可能没有暂时性的中断,这是商业信用存在的客观根据。实际业务活动中,对某些品种采取延期收款销售,有利于加速商品流通,使商品及早由工厂或商业批发环节向零售环节移动,有利于商品早日 In the further adjustment of the national economy, due to the emphasis on the development of daily consumer goods production, a series of specific measures have been adopted in recent years. In recent years, the production of goods has grown substantially, and the gap between commodity availability and social purchasing power has narrowed. Industrial and commercial enterprises have adopted multiple channels and various forms of sales methods in order to increase production and expand sales, and deferred payment is one of them. This kind of new sales method, for those products with long-term products that are temporarily over-supplying, is in fact a way of selling unit profits in the current situation of inconvenient price cuts. It does not disrupt the current price, but it is also easy for both parties to accept and accept. . Deferred collections resemble commercial credits, and do not seem to meet the principle of “lending money back”. However, there can be no temporary interruption in the circulation of commodities and money. This is the objective basis for the existence of commercial credit. In actual business activities, the use of deferred receipt sales for certain varieties facilitates the speeding up of commodity circulation so that goods can be moved from the factory or commercial wholesale link to retail links as soon as possible.
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