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《上海会计》91年第1期发表了黄道蕴同志的文章——《商业回扣的帐务处理探讨》,对于购进商品收取商业回扣的核算,笔者赞同黄道蕴同志的意见,而对于销售商品支付商业回扣的帐务处理,笔者认为,可在“费用”科目下新设子目“业务开拓费”和细目“商业回扣”,用以核算商业回扣的支付。因为把商业回扣列入费用核算符合费用开支的范围,它是为了实现商品的使用价值和价值,发生在流通领域的必要的物化劳动和活劳动耗费的货币表现。在市场竞争日益激烈的情况下,支付商业回扣也是一种促销手段,具有业务开拓的性质,设置“业务
“Shanghai Accounting” published the article “Commercial rebate settlement” in article 1 of the 91st issue of the 91st period. For the calculation of commercial rebates for purchased goods, the author agrees with Comrade Huang Daoyun’s opinion and sells goods. To pay for business rebates, the author believes that subheadings “Business Development Expenses” and subheading “Commercial rebates” can be newly established under the “Expenses” account to account for commercial rebates. Because the inclusion of commercial rebates in cost accounting conforms to the scope of expenses, it is necessary to realize the use value and value of commodities, and the necessary materialized labor and the currency performance of living labor in the circulation field. In the increasingly fierce market competition, the payment of commercial rebates is also a kind of sales promotion method. It has the nature of business development and sets up the business.