银行结算办法改变后,粮食企业商品调拨仍以委托收款结算方式为主。按现行制度规定,其会计核算方法为:商品调出并办妥托收时,按售价借记委托银行收款科目,贷记销售科目;待收到货款时,借记银行存款科目,贷记委托银行收款科目。近年来,由于粮食系统经营资金紧缺,企业间相互拖欠货款十分严重,我县粮食企业截止1989年12月止,调省外计划粮油(包括议转平),调入方以存款不足为由拒付,拖欠货款高达1千万元。在这种情况下,如仍按制度规定,以办妥托收手续,即作“销售”入帐,显然弊多利少。笔者认为:应改进粮食企业商品调出会计处理方法,以实际收到货款,作为调出商品销售收入的实现。同时,增设调出商品销售科目,用来核算企业采用委托收款结算方式时,调出商品应取得的销售收入 After the bank settlement method was changed, the grain company’s commodity transfer still focused on the settlement of entrusted collections. According to the current system, the accounting method is: when the goods are transferred out and the collection is completed, the bank will use the sales debit to entrust the bank to collect the money and credit the sales account; when the payment is received, the bank deposit will be debited and loaned. Remember to entrust the bank to collect the account. In recent years, due to the scarcity of food system operating funds, the mutual payment owed by the enterprises is very serious. As of the end of 1989, grain enterprises in our county transferred grain and oil (including the transfer) to other provinces, and the transferee refused to accept the lack of deposits. Pay, arrears up to 10 million yuan. Under such circumstances, if the system is still required to complete the collection process, that is, to make a “sale” account, it is clear that the disadvantages are less. The author believes that: The accounting treatment method should be improved for grain enterprises, so as to actually receive the payment, as a realization of the income from sales of goods. At the same time, an additional call for goods sales will be used to calculate the sales revenue that should be obtained when the company adopts the commissioned settlement method.