分期收款销售商品两种会计处理方法的比较分析  

Comparative Analysis of Two Accounting Approaches Dealing with Selling Commodities Made Collections by Stages

作　　者：毛波军[1] 

机构地区：[1]湖北职业技术学院培训学院,湖北孝感432000

出　　处：《湖北职业技术学院学报》2010年第3期76-79,98,共5页Journal of Hubei Polytechnic Institute

摘　　要：企业会计准则规定分期收款销售商品,应当按照应收的合同或协议价款的公允价值确定销售商品收入金额,合同或协议价款与其公允价值之间的差额,应当在信用期间内计入当期损益。这种会计核算方法设计过于繁琐。在大多数资产没有采用现值计价和现值计价理论存在争议的前提下,个别资产单独采用现值计价的条件还不成熟,人为造成企业当期利润不实等问题。文章就此提出了分期收款销售商品采用协议价值计价法进行会计核算明显优于其现值计价法,有利于简化会计核算工作,保证会计信息真实可靠的观点。Accounting Standards of Enterprises stipulates that commodity marketing made collections by stages should determine the sales revenue in accordance with the fair value of the consultative quotation in the contract or agreement,and the difference between the consultative quotation and fair value should be included in the current profits and losses within the credit period.And the design of such accounting methods is much too complicated.On the premise of most assets without adopting the present value,it＇s not ripe for individual assests to do so because it may cause problems such as the untruthfulness of current profits of the enterprises.The paper puts forward that for commodity marketing made collections by stages,it＇s better to adopt the method of consultative quotation than present value.Meanwhile,it is beneficial to simplify the work of accounting check and guarantee the true and dependable accounting imformation.

关 键 词：分期收款销售商品 融资性质 价值确认 现值计价法 协议价值计价法 

分 类 号：F230[经济管理—会计学]