目前,粮油工业自营产品销售是以开票收款作为“产品销售”.这种办法手续简单,但有以下弊病:(1)由于运输、供货等原因,一部份产品跨月甚至数月才提货,致使帐实不符.(2)在财务大检查中,笔者发现不少企业的生产量竞有少于销售量的,其原因就是由于已开票收款而未提货的经济事项在会计核算上未作反映所造成.(3)这样的核算方法也不利于加强保管员的责任感.当前保管员收到的发货凭单毋需汇总上报,也不装订保存,任其随便散失,极易造成弊端.如果弄虚作假,亦无从查证.(4)跨月提货的品种、数量各月多少不一,不按实际发货作“产品销售”,使产 Currently, grain and oil industry self-product sales are based on invoice receipts as “product sales.” This approach is simple, but has the following shortcomings: (1) Due to transportation, supply, etc., some products span months or even months Only after picking up the goods led to inconsistency in the accounts. (2) In the financial inspection, the author found that the production volume of many companies was less than the sales volume. The reason was that the economic issues that had been invoiced but had not been picked up were in accounting. (3) This accounting method is also not conducive to enhancing the custodian’s sense of responsibility. The vouchers received by the present custodian need not be aggregated and reported, nor bound and saved, and they can easily be lost. Disadvantages. If falsified, there is no way to verify. (4) Variety and quantity of products delivered across the month vary from month to month, and “product sales” is not made according to actual shipments.