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dui ge li dian qi xiao shou fan li hui ji chu li de fen xi yu si kao
Author(s): 
Pages: 70-74
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  销售返利盈余管理商业秘密格力电器;
Abstract: 企业会计准则对"销售返利"没有明确的规定,而格力视"销售返利"的营销策略和会计处理为商业机密。基于对格力电器"销售返利"会计处理的推测,并分析其对财务指标和会计信息质量的影响,最后提出相应的对策与建议。
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