目前,不少商业企业采取了有奖销售的形式,但对奖金、奖品的財务处理方法各不相同,很不统一。概括地讲,主要有以下几种情况。 1.作广告费支出处理。众所周知,有奖销售是一种促销活动,是指除人员推销、广告及宜传以外的行销活动,是用奖励的办法来刺激消费者购买。因此,有奖销售并不属于广告范畴,把有奖销售的奖金、奖品支出列作广告费,就使得“广告费”的核算内容名不符实。 2.作商品损耗处理。一些企业担心其奖金、奖品不允许列入成本,就采取变相的方法,把用于有奖销售的奖金、奖品列入商品损耗,予以核销。这种乱报商品损耗的做法违背了会计核算的真实性原则。 3.作营业外支出处理。现行会计制度规定,营业外支出是指商业企业经营商品购销业务、附属经营业务以外所发生的支出.而有奖销售所发生的奖励支出,属于经营商品销售业务费用,理应由受益期间销售的商 At present, many commercial companies have taken the form of prized sales, but the financial treatment methods for bonuses and prizes are different and very different. In a nutshell, there are mainly the following situations. 1. Deal with advertising expenses. As we all know, prize-winning sales is a kind of promotion activity. It refers to marketing activities other than promotion of people, advertising, and communication, and it uses incentives to stimulate consumer purchases. Therefore, prize-winning sales do not belong to the category of advertisements. The award-winning sales of prizes and prize expenses are classified as advertising fees, which makes the accounting content of “advertising fees” inaccurate. 2. For the loss of goods processing. Some companies are concerned that their bonuses and prizes are not allowed to be included in cost, and they will adopt a disguised approach to include the bonuses and prizes used for prize sales in the loss of goods and write off them. This practice of incriminating the loss of goods violates the principle of authenticity of accounting. 3. Handle non-operating expenses. The current accounting system stipulates that non-operating expenses refer to the expenditures incurred by commercial enterprises in addition to the business of purchasing and selling goods and subsidiary businesses. The rewards and expenses incurred in the sale of prizes belong to the business goods sales business expenses and should be sold during the benefit period.