《广西会计》1988年第2期刊登《商品保本保利期起始日期的确定》(以下简称《确定》),旨在使测算更加趋于合理与准确,读后很受启发。对此,也想谈些不同的见解,以便在同一愿望下共同商讨。《确定》说:“商品购进就是指已付货款或商品已验收入库尚未支付货款的商品,商品购进的入帐时间为实际支付货款的日期或尚未支付货款而货已验收入库的日期。”这一说法是对的。更具体地说:“即在货款 “Guangxi Accounting” published the “Determination of the Start Date of the Guaranteed Profit Period of Commodity” (hereinafter referred to as “Determined”) in the second issue of 1988 to make the calculation more rational and accurate, and it was very inspired after reading. In this regard, we would also like to talk about different opinions so that we can discuss together under the same wish. “Determined” states: “Product purchase refers to goods that have paid for goods or have not yet paid for goods after the goods have been verified. The purchase time of the goods is the actual payment date or the payment has not yet been paid and the goods have been checked. Date.” This statement is correct. More specifically: "Ie in the purchase price