企业在购买存货的业务中,经常遇到货到而购货发票未到的情况。而至结账日购货发票仍未到时,有的企业会计不进行账务处理,视同相关存货未到。大多数企业的会计还是遵守了会计核算的基本原则进行了账务处理,进行了估价核算,即在增加相关存货的同时,估计一项负债,账务处理是“借: Enterprises in the purchase of inventory business, often encountered the goods to the purchase invoice has not yet arrived. And to the closing date of the purchase invoice has not yet arrived, and some corporate accounting does not deal with the accounts, as the relevant stock yet to come. Accounting for most enterprises or abide by the basic principles of accounting for accounting treatment, carried out valuation accounting, that is, while increasing the relevant inventory, estimated a liability, accounting treatment is "by: