随着对内搞活经济,对外实行开放政策的贯彻,市场调节的作用越来越大,使许多轻纺工业产品商业包销比例下降,工业自销比例上升.再加购货方对产品质量要求严格,拒付货款情况屡见不鲜,使工业企业发出商品的工作量成倍增加,扯皮现象层出不穷.一叠叠的销货发票,长期不能了帐,到月底还得将托收未结算的产品成本从“产成品”帐户转到“发出商品”帐,下月初再用红字冲回. 按会计制度规定,“发出商品”科目属于过渡性科目,它只能起分析资金运用情况和监督结算的作用,不能解决分期付款,延期付款在核算上存在的问题.为了适应经济改革的新形势,我 With the invigoration of the economy and the implementation of open policies to the outside world, the role of market regulation has been increasing. As a result, the proportion of commercial underwriting of many textile and textile products has fallen, and the proportion of industrial self-sale has risen. Together with the purchaser, strict requirements have been placed on product quality. It is not uncommon for the refusal to pay the purchase price, which has doubled the amount of work done by the industrial enterprises. The phenomenon of wrangling is endless. A stack of sales invoices cannot be settled for a long period of time. At the end of the month, the uncollected product cost of the collection must be reduced. The “finished product” account will be transferred to the “send goods” account and will be retraced with red letters at the beginning of next month. According to the accounting system, the “issue of goods” subject is a transitional subject. It can only analyze the use of funds and supervise settlement. Solve the problem of instalment payment and deferred payment in accounting. In order to adapt to the new situation of economic reform, I