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根据新的会计制度规定:采用分期收款方式销售商品、产品,按合同约定的收款日期作为收入的实现,并按全部销售成本与销售收入的比率计算本期应结转的销售成本。这种做法改革了国营工业企业现行的以收到一个计量单位的价款作为收入实现的规定。这样处理能够将尚未收到的应收款项在帐上全额反映出来,对督促分期货款的及时收回是有好处的。例:某工业企业销售一台大型设备——卷绕机,采用分期收款结算方式。全部价款15万元,分四期收款。按合同约定,交付设备的第一期收取价款的40%为6万元,以后三期每期均收取价款的20%为3万元。该台
According to the new accounting system, the sales of goods and products by installments will be realized as the revenue according to the collection date stipulated in the contract, and the sales cost that should be carried forward for the current period should be calculated according to the ratio of the total sales cost and sales revenue. This practice reforms the existing provisions of the State-owned industrial enterprises that receive the price of a unit of measure as revenue. This treatment can not yet received the receivables fully reflected in the accounts, to urge the timely repayment of installments is good. Example: An industrial enterprise sells a large equipment - winding machine, using installment settlement method. All the price of 150,000 yuan, divided into four collection. According to the contract, 40% of the first installment of equipment delivered is 60,000 yuan, and 20% of the price of each of the three installments is 30,000 yuan. The station