在应收帐款的计价上,通常有两种方法,即总价法和净价法.此外,还有第3种方法,即混合法.但一般的会计著述中,在讲述前两种方法后,最后都总说一句:“我国的会计.实务中,采用总价法”,至于为什么要用总价法,则语焉不详.探明其原因,对会计理论的理解和会计实务的操作均有一定的作用.笔者对此略抒己见.原因之一,总价法更符合配比原则和会计处理逻辑.所谓总价法,即以未扣除现金折扣前的实际发生额作为入帐价值.净价法则刚好相反,它是以扣除现金折扣后的金额作为入帐金额,它是把经济业务发生的时间和现金折扣发生的时间迭加在一起,把还没有真正实现的(或有的)现金折扣视为已经实现,从而违背了配比原则,也并不十分符合客观性原则.之所以说总价法还更符合会计日常处理逻辑,试以简例证之: There are usually two methods for valuing accounts receivable, namely the total price method and the net price method, as well as the third method, the hybrid method, but in the general accounting work, the first two methods After all, the final sentence is always said: “China’s accounting. Practice, the use of total price method”, as to why the total price method, then the word is unknown. Prove its causes, the understanding of accounting theory and accounting practices are A certain role.The author expresses his opinion on this.One reason, the total price method is more consistent with the principle of proportioning and accounting treatment logic.The so-called total price method, that is, before the actual amount before discounted cash discount as the entry value .Net The price rule is just the opposite. It takes the deducted cash discount as the recorded amount. It adds the time of economic business to the time of the cash discount, and adds the cash (or cash) that has not been actually realized Discounted as has been achieved, thus violating the principle of proportioning, it is not very consistent with the principle of objectivity.The reason why the total price method is more in line with the daily accounting logic, try to Jane example: