问一个consignment goods的问题

rayx

Company A signed a contract with supplier, agreed to pay goods after 90 days of receipt regardless used or not.
Supplier will invoice company A according to monthly usage, only invoice used goods within 90 days of receipt of goods. After 90 days, all unused goods will be invoiced.

Supplier doesn't accept goods return.

Question:
Is that consignment goods?
Should company A record the goods as inventory when received goods?
Should the goods received state as liability at the end of month?


等各位说说

那位对会计准则熟悉的来说说, 什么时候确认goods received算是自己的存货?

sigra

我觉得不算，根本只是一个长的credit term given to A. As the goods will be invoiced and cannot be returned to supplier, A should record the goods as inventory

fabulous

google  了一下：

Features of consignment are:
The relation between the two parties is that of consignor and consignee and not that of buyer and seller
The consignor is entitled to receive all the expenses in connection with consignment
The consignee is not responsible for damage of goods during transport or any other procedure
Goods are sold at the risk of consignor. The profit or loss belongs to consignor only

所以不算consignment goods

rayx

sigra 发表于 2013-5-9 22:44
我觉得不算，根本只是一个长的credit term given to A. As the goods will be invoiced and cannot be retu ...

thanks for reply.

rayx

fabulous 发表于 2013-5-9 22:50
google  了一下：

Features of consignment are:

我也觉得不能算.

琴儿

Supplier doesn't accept goods return - 就这点应该不算。 我之前工作的consignment goods 没用到的可以退回的， 只有当月使用的RM inventory才算自己的库存入账

rayx

琴儿 发表于 2013-5-10 18:17
Supplier doesn't accept goods return - 就这点应该不算。 我之前工作的consignment goods 没用到的可以退 ...

因为不能退货,  什么时候存货算自己的存货呢?

琴儿

rayx 发表于 2013-5-10 20:17
因为不能退货,  什么时候存货算自己的存货呢?

看agreement 描述， 90天内用的和没用的都要付款，就是付款期不一样了。 我觉得还是以开invoice 为主， 什么时候开什么时候算自己名下的存货。一般下单后， supplier 发货的同时就开invoice 了， 我以这个为原则。 不过不确定啊， 还是看你们和supplier的协议， 我就是建议而已， 还请懂的发言吧

rayx

琴儿 发表于 2013-5-10 20:30
看agreement 描述， 90天内用的和没用的都要付款，就是付款期不一样了。 我觉得还是以开invoice 为主，  ...

Thank you for your reply.