谈钢铁贸易行业托盘业务会计核算

发布时间：2018-03-30 12:30

  本文选题：托盘业务　切入点：钢贸商　出处：《财会月刊》2017年34期

【摘要】：在民营中小企业融资难的背景下,托盘业务在钢铁贸易行业非常流行。托盘企业在生产商与贸易商之间做着贸易融资的业务,却以总额法按购销业务进行会计核算,这导致托盘企业的资产、负债、营业收入等指标暴增。从托盘业务实质进行分析,企业应按净额法确认收入,并以真实的贸易为基础进行会计核算,以此提高会计信息质量,正确反映交易实质。
[Abstract]:Under the background of the financing difficulty of private small and medium-sized enterprises, pallet business is very popular in steel trade industry. Pallet enterprises do trade financing business between producers and traders, but use the total amount method to carry on the accounting according to the purchase and sale business. As a result, the assets, liabilities and operating income of pallet enterprises have increased dramatically. From the analysis of the essence of pallet business, the enterprises should recognize the income according to the net method and carry out accounting on the basis of real trade, so as to improve the quality of accounting information. Correctly reflect the nature of the transaction.
【作者单位】： 曲靖师范学院经济与管理学院;
【分类号】：F406.7;F426.31;F752.6
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本文编号：1685921