本书根据最新的财税法规和新出现的商业形式，全面介绍商品流通企业的会计实务。商品批发方面，介绍了商品购销存的会计实务；商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实务及其对零售业的影响。

几年出台的财税规范给商品流通企业的会计实务带来了很大变化，为了适应这些财税法 规，需要修订本书。本书修订的依据是：根据收入准则（2017）、金融准则（2017）和租赁准则 （2018）修订和增加部分业务的会计处理；根据 2019 年 4 月 1 日开始执行的增值税税率调整书 中涉及增值税的税务处理；根据第三方支付和供应链金融等内容，修订和介绍网络销售的网络 融资的会计处理；按照《企业所得税年度纳税申报表（A 类，2017 年版） 》（2019 年修订），调 整书中所得税纳税申报的一系列报表；根据一般企业财务报表格式［适用于已执行金融准则 （2017）、收入准则（2017）和租赁准则（2019）的企业］调整第 11 章的会计报表。 本书的前 6 版印刷了近 4 万册，得到了广大读者的支持与厚爱，在此，向广大读者朋友表 示衷心感谢！ 本书具有以下特点。 （1）与时俱进。根据最新的财税法规和新出现的商业形式，介绍商品流通企业的会计实务。 （2）全面介绍商品流通业务的会计实务。商品批发方面，介绍了商品购销存的会计实务； 商品零售方面，不仅介绍了商场、超市等有店铺零售的会计实务，还介绍了网购、团购等无店 铺零售的会计实务。随着经济的不断发展，商品销售和促销方式变得灵活多样，相关章节介绍 了线下线上销售和电商平台积分等促销方式的会计处理；经济的发展使得商品流通企业融资渠 道在不断扩展，相关章节介绍了供应链金融、供应链保理、应收账款证券化等融资方式。除此 之外，本书还介绍了进出口业务的会计实务、第三方支付的会计实务、使用权资产的会计实 务及其对零售业的影响。 （3）重点突出，内容紧凑。把商品流通企业的债权、债务、资金往来等业务放在一章（第 2 章）介绍；把投资、固定资产、使用权资产、长期待摊费用放在一章（第 8 章）介绍；把商 品流通企业的收入、费用、利润及利润分配放在一章（第 9 章）介绍；把商品流通企业的主要 税费放在一章（第 10 章）介绍。对商品批发、商品零售、商品流通业务的会计实务的介绍详略 得当，避免了内容的重复。 本书适用于各类院校财会专业教学，以及职业技术教育、上岗培训、专业技术资格考试、 自学进修，也可作为商品流通企业财会人员的培训教材，以及教育工作者、企业管理人员的业务参考书。 国内许多学者和实务工作者对商品流通企业的一些业务进行了广泛深入的论述。本书在撰 写的过程中，参阅了大量文献资料，在本书的参考文献部分，并没有逐一列举，在此深表感谢， 并顺致歉意！ 在本书的撰写过程中，得到了对外经济贸易大学国际商学院会计教授余恕莲老师和王秀丽 老师的悉心指导，在此，向两位老师表示感谢。 由于作者水平有限，书中难免存在疏漏之处，恳请广大读者批评指正。

第 1 章 商品流通会计实务概述································································································1 1.1 商品流通概述·················································································································1 1.1.1 商品流通的含义··································································································1 1.1.2 商品流通企业的类型··························································································4 1.1.3 商品购销的交接方式··························································································5 1.1.4 商品流通体系的主要功能··················································································5 1.2 商品购销的转账和入账·································································································6 1.2.1 第三方支付结算··································································································7 1.2.2 传统的转账结算··································································································8 1.2.3 商品购销的入账时间························································································11 1.3 商品流通企业会计处理的方法···················································································12 1.3.1 商品流通企业会计的对象················································································12 1.3.2 进价核算法········································································································14 1.3.3 售价核算法········································································································15 第 2 章 债权、债务和资金往来·····························································································17 2.1 货币资金和货币时间价值···························································································17 2.1.1 库存现金的会计处理························································································17 2.1.2 银行存款的会计处理························································································18 2.1.3 外币业务的会计处理························································································18 2.1.4 其他货币资金的会计处理················································································22 2.1.5 货币资金损失的税务处理················································································22 2.1.6 货币时间价值····································································································24 2.2 债权·······························································································································25 2.2.1 应收票据············································································································26 2.2.2 应收账款············································································································30 2.2.3 坏账损失的税务处理························································································40 2.2.4 长期应收款········································································································41 2.3 债务·······························································································································44 2.3.1 短期借款············································································································44 2.3.2 应付票据············································································································45 2.3.3 应付账款············································································································47 2.3.4 长期借款············································································································48 2.3.5 公司债券············································································································49 2.3.6 利息支出的税务处理························································································52 2.3.7 长期应付款········································································································55 2.4 资金往来·······················································································································56 2.4.1 接受货币资金投资····························································································56 2.4.2 预付账款············································································································57 2.4.3 预收账款············································································································57 2.4.4 其他应收款········································································································59 2.4.5 其他应付款········································································································60 第 3 章 商品批发的会计实务·································································································64 3.1 批发商品购进···············································································································65 3.1.1 批发商品购进的内容························································································65 3.1.2 批发商品购进的会计处理················································································65 3.2 批发商品销售···············································································································73 3.2.1 商品销售收入确认和计量················································································73 3.2.2 销售业务的会计处理························································································75 3.2.3 商品销售成本的计算和结转············································································77 3.3 批发商品储存···············································································································78 3.3.1 库存商品账户的设置和登记方法····································································78 3.3.2 商品盘点短缺和溢余的财税处理····································································80 3.3.3 商品削价和商品非正常损失的会计处理························································82 3.3.4 存货损失的税务处理························································································82 第 4 章 商品零售的会计实务（一）·····················································································84 4.1 零售商品购进···············································································································84 4.1.1 一般商品购进的会计处理················································································84 4.1.2 采购费的会计处理····························································································85 4.1.3 购进商品进项税额的会计处理········································································86 4.2 零售商品销售···············································································································88 4.2.1 主营业务的财税处理························································································88 4.2.2 兼营业务的会计处理························································································92 4.2.3 商品销售成本的结转························································································93 4.3 零售商品储存···············································································································97 4.3.1 商品调价的会计处理························································································98 4.3.2 商品削价的会计处理························································································98 4.3.3 商品内部调拨的会计处理··············································································100 4.3.4 商品盘点短缺和溢余的财税处理··································································101 第 5 章 商品零售的会计实务（二）···················································································104 5.1 百货商场·····················································································································105 5.1.1 自营经营模式下的会计处理··········································································105 5.1.2 代销经营模式下的会计处理··········································································106 5.1.3 联营经营模式下的会计处理··········································································109 5.2 超市·····························································································································117 5.2.1 超市供应商货款的结算方式··········································································117 5.2.2 超市发售购物卡的会计处理··········································································118 5.2.3 超市进销的会计处理······················································································119 5.2.4 鲜活商品的会计处理······················································································121 5.3 连锁经营·····················································································································126 5.3.1 连锁经营企业种类及其会计处理方式的选择··············································126 5.3.2 连锁经营企业统一会计处理形式下具体业务的会计处理··························128 5.3.3 连锁经营企业独立会计处理形式下具体业务的会计处理··························129 5.4 网络销售与网络促销·································································································132 5.4.1 网络销售的会计处理······················································································133 5.4.2 网络团购的会计处理······················································································139 5.4.3 网络促销的会计处理······················································································143 5.5 实体店商品促销·········································································································148 5.5.1 返利促销的会计处理······················································································148 5.5.2 赠送礼品的会计处理······················································································151 5.5.3 捆绑销售的会计处理······················································································156 5.5.4 积分销售（奖励客户积分）的会计处理······················································157 5.5.5 推出特价商品的会计处理··············································································160 5.5.6 低价换购··········································································································160 第 6 章 进出口业务的会计实务···························································································161 6.1 进口业务的会计实务·································································································161 6.1.1 进口业务概述··································································································161 6.1.2 自营进口业务··································································································163 6.1.3 代理进口业务··································································································170 6.2 出口业务的会计实务·································································································171 6.2.1 自营出口的会计处理······················································································172 6.2.2 代理出口的会计处理······················································································178 第 7 章 其他商品流通业务的会计实务···············································································183 7.1 委托加工·····················································································································183 7.2 代购·····························································································································184 7.2.1 委托代购商品的会计处理··············································································185 7.2.2 受托代购商品的会计处理··············································································186 7.3 代销·····························································································································187 7.4 出租商品·····················································································································189 7.5 出售与出租包装物·····································································································191 7.5.1 发出包装物的会计处理··················································································191 7.5.2 包装物押金的会计处理··················································································194 7.5.3 包装物摊销的会计处理··················································································194 7.6 商品退回·····················································································································195 7.6.1 购进退回··········································································································195 7.6.2 销售退回··········································································································196 7.7 商品退补价·················································································································198 7.8 拒付货款和拒收商品·································································································200 7.8.1 商品流通企业作为购货方的会计处理··························································200 7.8.2 商品流通企业作为销货方的会计处理··························································202 7.9 存货跌价准备·············································································································203 7.9.1 存货可变现净值的确定方法··········································································203 7.9.2 计提存货跌价准备的会计处理······································································205 7.9.3 转回存货跌价准备的会计处理······································································206 第 8 章 投资、固定资产、使用权资产和长期待摊费用···················································209 8.1 投资·····························································································································209 8.1.1 金融资产的定义与分类··················································································209 8.1.2 以公允价值计量且其变动计入当期损益的金融资产··································210 8.1.3 以摊余成本计量的金融资产··········································································214 8.1.4 以公允价值计量且其变动计入其他综合收益的金融资产··························219 8.1.5 长期股权投资··································································································221 8.1.6 投资损失和投资收益的税务处理··································································226 8.2 固定资产·····················································································································229 8.2.1 固定资产的初始计量······················································································229 8.2.2 固定资产的后续计量······················································································233 8.2.3 固定资产处置的会计处理··············································································238 8.3 使用权资产·················································································································240 8.3.1 使用权资产的初始计量··················································································240 8.3.2 使用权资产的后续计量··················································································242 8.4 长期待摊费用·············································································································246 第 9 章 收入、费用和利润···································································································249 9.1 收入·····························································································································249 9.1.1 收入的确认和计量··························································································249 9.1.2 现金折扣、商业折扣、销售折让··································································255 9.1.3 附有销售退回条款销售的会计处理······························································256 9.1.4 收入的税务处理······························································································258 9.2 期间费用和职工薪酬·································································································260 9.2.1 期间费用··········································································································260 9.2.2 职工薪酬··········································································································267 9.3 利润及利润分配·········································································································275 9.3.1 利润的构成······································································································275 9.3.2 弥补亏损··········································································································279 9.3.3 提取盈余公积··································································································281 9.3.4 分配股利··········································································································283 9.3.5 未分配利润的会计处理··················································································284 9.3.6 每股收益··········································································································285 第 10 章 主要税费 ·················································································································286 10.1 增值税·······················································································································286 10.1.1 认定为一般纳税人的商品流通企业的会计实务········································289 10.1.2 认定为小规模纳税人的商品流通企业的会计实务····································299 10.1.3 增值税退税的会计处理················································································300 10.2 消费税·······················································································································303 10.2.1 消费税的计算································································································303 10.2.2 消费税的会计处理························································································304 10.2.3 消费税退税的会计处理················································································307 10.3 关税···························································································································308 10.3.1 自营进口关税的会计处理············································································308 10.3.2 代理进口关税的会计处理············································································309 10.4 企业所得税···············································································································309 10.4.1 暂时性差异的会计处理················································································311 10.4.2 永久性差异的会计处理················································································316 第 11 章 会计报表的编制······································································································320 11.1 资产负债表的编制···································································································320 11.1.1 资产负债表的列报格式················································································321 11.1.2 资产负债表的填列方法················································································321 11.2 利润表的编制···········································································································325 11.2.1 利润表的列报格式························································································325 11.2.2 利润表的填列方法························································································326 11.3 现金流量表的编制···································································································332 11.3.1 现金流量概述································································································332 11.3.2 现金流量表的编制方法················································································332 11.3.3 现金流量表各项目的内容及填列方法························································333 11.4 所有者权益变动表的编制·······················································································345 11.4.1 所有者权益变动表概述················································································345 11.4.2 所有者权益变动表的列报方法····································································345 11.4.3 所有者权益变动表编制举例········································································350 参考文献···································································································································352