销售折扣的会计处理问题试题.doc

摘 要 在市场经济条件下,企业的产品销售是企业将自己生产的产品与经营成果最终转化为社会成果与社会价值的基本手段,是争取客户赢得市场的必要方式。企业求生存、争发展,集中表现为争用户、争订单。为争得更多的客户,企业需要采取多种促销手段,其中商业折扣和现金折扣是我们应当重视并准确运用的一种有效方式。 本文以《企业会计准则》Abstract In the market economy, business sales are enterprises own production of Window of the outcome of final conversion Wei social outcomes and social value of the basic means necessary to win market for client way. Enterprises to survive fight the development of a concentrated expression of the struggle for the user, war orders. In order to win more customers, companies need to take a variety of promotions, discounts and cash discounts which business is that we should attach importance to the use of an effective and accurate way. In this paper, Enterprise Accounting Standards - Revenue as the basis for the cash discount and trade discount from the definition of the role set, combined with analysis of accounting standards were elaborated cash discounts, trade discounts the accounting treatment, and analyzed both the difference between. Through analysis, that the cash discount some problems, such as: Total cash discount method does not meet the prudent principle, can not show the amount of cash discounts, and affect the accuracy of measurement of product sales revenue and other issues, but a high proportion of business discount discounts, terms, complex. Key words: commercial discount cash discount sales discount 目录 引言 1 1销售折扣的理论概述 2 1.1销售折扣的含义、分类 2 1.1.1商业折扣概述 2 1.1.2现金折扣概述 2 1.2销售折扣的作用 3 1.3商业折扣与现金折扣的比较 4 1.4现行政策关于销售折扣的规定 6 1.4.1商业折扣的相关规定 6 1.4.2现金折扣的相关规定 6 2 销售折扣的会计处理 7 2.1商业折扣的会计处理 7 2.2现金折扣的会计处理 7 2.3现金折扣转换为商业折扣的会计处理 10 2.4视同销售折扣行为的会计处理 11 2.5销售折扣财税处理比较 12 2.5.1商业折扣的财税处理比较 12 2.5.2现金折扣的财税处理比较 13 3 现阶段销售折扣中会计处理的异议 14 3.1现金折扣总价法存在的问题 14 3.1.1总价法使现金折扣的处理单一被动和消极 14 3.1.2现金折扣总价法不符合谨慎原则 14 3.1.3现金折扣总价法不能显示现金折扣数额及企业给予客户的优惠情况 15 3.1.4影响企业产品销售收入计量的准确性 15 3.2现金折扣处理的凭证不充分 15 3.3现金折扣作为财务费用处理不合适 16 3.4商业折扣比例高条款复杂 17 4 完善销售折扣会计处理的改善措施 18 4.1完善对支付方商业折扣的管理 18 4.1.1完善商业折扣支付的内部政 18 4.1.2具体合同执行的管理