本文選題：托盤(pán)業(yè)務(wù)　切入點(diǎn)：鋼貿(mào)商　出處：《財(cái)會(huì)月刊》2017年34期

【摘要】：在民營(yíng)中小企業(yè)融資難的背景下,托盤(pán)業(yè)務(wù)在鋼鐵貿(mào)易行業(yè)非常流行。托盤(pán)企業(yè)在生產(chǎn)商與貿(mào)易商之間做著貿(mào)易融資的業(yè)務(wù),卻以總額法按購(gòu)銷(xiāo)業(yè)務(wù)進(jìn)行會(huì)計(jì)核算,這導(dǎo)致托盤(pán)企業(yè)的資產(chǎn)、負(fù)債、營(yíng)業(yè)收入等指標(biāo)暴增。從托盤(pán)業(yè)務(wù)實(shí)質(zhì)進(jìn)行分析,企業(yè)應(yīng)按凈額法確認(rèn)收入,并以真實(shí)的貿(mào)易為基礎(chǔ)進(jìn)行會(huì)計(jì)核算,以此提高會(huì)計(jì)信息質(zhì)量,正確反映交易實(shí)質(zhì)。
[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.
【作者單位】： 曲靖師范學(xué)院經(jīng)濟(jì)與管理學(xué)院;
【分類(lèi)號(hào)】：F406.7;F426.31;F752.6
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本文編號(hào)：1685921