| 企业购销活动中的折扣与折让核算 |
| |
| 引用本文： | 张铮,饶琼利. 企业购销活动中的折扣与折让核算[J]. 无锡商业职业技术学院学报, 2002, 2(4): 41-44 |
| |
| 作者姓名： | 张铮 饶琼利 |
| |
| 作者单位： | 1. 无锡商业职业技术学院,经济管理系,江苏,无锡,214063
2. 湖南商学院,会计系,湖南,长沙,410000 |
| |
| 摘 要： | 商业折扣通常按净额法核算,且要注意增值税专用发票的开具形式;对于现金折扣则可按总额法核算,购销双方对实际发生的现金折扣分别作为理财收益和理财费用处理;而对于购销后发生的折让,双方应分别冲减采购成本和销售收入,并同时调整增值税账户。
|
| 关 键 词： | 商业折扣 现金折扣 购销折让 增值税 |
| 文章编号： | 1671-4806(2002)04-041-04 |
| 修稿时间： | 2002-09-10 |
Accounting of the Discount and Rebate in the Purchases and Sales of the Enterprises |
| |
| ZHANG Zheng,RAO Qiong-li. Accounting of the Discount and Rebate in the Purchases and Sales of the Enterprises[J]. Journal of Vocational Institute of Commercial Technology, 2002, 2(4): 41-44 |
| |
| Authors: | ZHANG Zheng RAO Qiong-li |
| |
| Abstract: | Business discount is often assessed according to the net volume,the writing form of the add-value tax invoice should be paid more attention to.Cash discount is examined and calculated according to the total volume,the cash discount is treated as financing income and financing expenditure by buyers and sellers accordingly.As to the rebate after the purchas- es and sales,it is reduced from purchasing costs and market income by buyers and sellers respectively,meanwhile the add-value tax accounts are adjusted. |
| |
| Keywords: | business discount cash discount rebate in the purchase and sale add-value tax |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
