汽车直营模式下厂商赠送项目会计处理方式探讨

Discussion on the Accounting Treatment of Manufacturers'Gift Projects under the Direct Sales Model of Automobiles

汽车直营模式下为吸引客户,各大汽车厂商采取多种多样的营销方式,各种赠送项目繁杂,形式多变,核算困难。文章探讨了赠送项目各个阶段的会计处理方法,账务处理时首先应分清赠送方式,活动赠送和销售赠送应按不同的方式进行账务处理。也单独探讨了现金等价物积分的会计处理方式。

To attract customers under the direct sales mode of automobiles,major automobile manufacturers adopt a variety of marketing methods,and various gift items are complicated,the forms are changeable,and the accounting is diffi cult.This paper discusses the accounting treatment methods of each stage of the gift project,and the accounting treatment should fi rst distinguish the gift method,and the activity gift and the sales gift should be accounted for in diff erent ways.The accounting treatment of cash equivalency points is also discussed separately.