连锁百货业购销业务会计处理研讨.pdf

赵惠芳 孙亚林 潘立生合肥工业大学管理学院 连锁百货业购销业务会计处理研究 赵惠芳 孙亚林 潘立生 121 （合肥工业大学管理学院 安徽合肥 230009） 摘要：经营管理策略的改变和计算机信息技术的迅速发展，打破了传统百货业柜组经营，售价核算 的管理模式，使得百货业广泛采用连锁的业务经营模式，购销存管理实现信息化，商品实行统购分 销并采用单品进价核算，由此对百货业的会计核算产生了重大的影响，使传统的会计核算方法不能 满足现代百货业经营管理上的需要，无法实现会计核算的目标。本文在查阅相关资料和实际调研的 基础上，针对现代百货业所呈现地连锁化、信息化的新特点，对百货业统购分销，统一结算等方式 下，经销、联销业务的商品购销的会计处理进行尝试性的探讨。 关键词：百货业；经销；联销； Abstract ：The management modes of guizu and checking goods on sail price method of the traditional general merchandise industry have been greatly changed by the rapid developments of the management strategy and the technology of the computer and information, which make the general merchandise industry adopt catenation organization mode and realize the information-based management. Meanwhile the merchandise carry out uniform purchase, separate retailing and each article are checked in purchase price. Therefore the accounting of the general merchandise industry has been significantly influenced, making the traditional accounting methods cant satisfy the demands of the management and carry out the aims of the accounting completely. On the basis of some relevant information and practical research, this article makes some tentative discussion on the methods of dealing with the purchase and retail operation of the sale on commission and joint selling modes under the mode of the uniform-purchase, separate-retailing and uniform-payment, in view of the new characteristics of the modern general merchandise industry above. Key words: General merchandise industry; Sale on commission; Joint sell 1 引言 2006 年上半年全国前 30 家连锁企业调查结果显示，2006 年上半年我国连锁企业继续呈现良好 的发展势头。全国前 30 家连锁企业 2006 年上半年销售额达 2751 亿元（其中，直营店的销售额为 2363.4 亿元，占销售总额的 86.1%）, 比2005 年同期增长 25% ；店铺总数为 15563 个, 比2005 年同期 增长 17.1%。百联集团有限公司（商业连锁部分）以 383.7 亿元销售额、6451 家店铺的业绩稳居第 一，销售额与店铺数分别比 2005 年同期增长 5.2%和 9.4% 。