论文部分内容阅读
现行工业会计制度规定,用托收承付以外的其他结算方式销售产品、材料的应收款,都在应收销货款科目核算。按照权责发生制的原则,以“应收销货款”作为实现销售是无可非议的,但在实际工作中,确实有一些具体问题值得加以研究。我认为现行核算方法存在着以下弊端:(1)现在有的企业有意无意地把应放在发出商品科目核算的发出商品,也纳入应收销货款科目核算,造成应收销货款金额占销售总额的比例越来越大。(2)以“应收销货款”作为实现销售,从客观上助长了企业重销售,轻应收销货款回笼的倾向。近年来在“二清”工作中,有的企业怕清理老的应收销货款影响本期利润及各项指标的完成,而不积极清理应收销货款。(3)企业在货款尚未回笼之前就在财务报表上反映销售收入和实现利润,影响会计信息的真实性,不利于正确进行经营决策。
The current industrial accounting system stipulates that receivables for sales of products and materials other than collection and acceptance are accounted for in accounts receivable. According to the principle of accrual and accrual, it is undoubtedly worthwhile to realize sales through “receivables and sales receivables”. However, in practical work, there are indeed some specific issues worthy of studying. I believe that the current accounting methods have the following drawbacks: (1) Some companies now intentionally or unintentionally include the issued goods that should be placed on the accounting of goods subject, and also include the account receivables and accounts receivable, resulting in the amount of accounts receivable receivable as a percentage of total sales. The proportion is increasing. (2) Realizing sales with “receivables and sales” as an objective, which objectively encourages the company to re-sell, and tends to reduce the tendency to collect and withdraw loans. In recent years, in the work of the “Erqing,” some companies are afraid that the elimination of old receivables and sales will affect the completion of the profits of the current period and the completion of various indicators, without actively cleaning up the accounts receivable. (3) The company reflects the sales revenue and profits in the financial statements before the payment has been returned, which affects the authenticity of the accounting information and is not conducive to correct business decision-making.