关于销售回购业务会计处理的探讨

本文通过对新收入准则指南中关于销售回购业务的会计处理及核算举例的分析 ,指出该会计处理没有考虑区分销售回购的商品是否属于应交纳增值税的项目 ;没有考虑若销售方无法履行协议 ,无力回购商品怎么办 ?没有考虑销售回购的时间 ,混淆了流动负债与长期负债的界限等问题 ,并提出了应将销售回购业务视同销售等相应的完善措施及建议

A probe into accounting treatment of selling-buy back business

This paper sets examples of making analysis of accounting treatment and accountancy items about selling_buy back business in the new income principles, and points out a series of such problems as whether the increased value tax should be imposed on the commodity of selling_buy back, without considering what we should do if the seller could not carry the contract and buy back goods,and also the confusion of the differences between the long_term liabilities and the short_term liabilities. The author thinks that selling_buy back should be similar to sales and,as a result,accordingly makes some good suggestions and solutions to these problems.