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qi ye yang zeng pin de zeng zhi shui he qi ye suo de shui chu li ji hui ji he suan
Author(s): 
Pages: 10-12
Year: Issue:  21
Journal: Accountant

Abstract: 一、引言 样赠品顾名思义是指样品和赠品.样品是指本公司所销售的产品;赠品可能是本公司销售的产品,也可能是外购的非本公司所销售的产品.样赠品的用途有很多种,在本篇本章中仅涉及以下两种用途:第一种是市场人员免费赠送给有意向的客户做测试或者用于市场宜传推广的;第二种是以捆绑销售方式作促销用的. 对样赠品的处理上,会计和税法方面的规定是有差异的.
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