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作 者:翟小平 酆尘颖 Zhai Xiaoping;Feng Chenying(Jiangsu Phoenix Xinhua Bookstore Group Co.,Ltd.,Nanjing,Jiangsu,210000;State Grid Jiangsu Electric Power Co.,Ltd.,Nanjing,Jiangsu,210000)
机构地区:[1]江苏凤凰新华书店集团有限公司,江苏南京210000 [2]国网江苏省电力公司,江苏南京210000
出 处:《市场周刊》2024年第7期118-122,共5页Market Weekly
摘 要:互联网销售模式下,基于交易的连续性和便捷性,企业存在大量的跨期交易。规范处理跨期交易涉及在资产负债表日的会计和税法问题以及企业日常运营中经营决策和财务监督问题。文章通过对互联网销售背景下相关案例进行业务流程分解,通过全流程纳入会计处理,化解资产负债表日可能存在的会计和税法问题;通过合理设置会计科目,将授信纳入会计账务处理,一方面能够提高业务信息透明度,另一方面有利于业务决策和提升监管水平,进而更好地促进业财融合,助力企业实现高质量发展。Under the Internet sales mode,based on the continuity and convenience of transactions,enterprises have a large number of intertemporal transactions.Standardizing the handling of cross period transactions involves accounting and tax issues on the balance sheet date,as well as operational decision-making and financial supervision issues in the daily operation of enterprises.This paper decomposes the business process of relevant cases under the background of Internet sales,and resolves the possible accounting and tax law problems on the balance sheet date by incorporating the whole process into the accounting treatment;By setting reasonable accounting subjects and incorporating credit into accounting processing,on the one hand,it can improve the transparency of business information,and on the other hand,it is beneficial for business decision-making and regulatory level,thereby better promoting the integration of business and finance,and helping enterprises achieve high-quality development.
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