异地托收承付结算业务,在正常情况下,付款单位应于承付时,根据托收承付结算凭证的承付通知和有关发票帐单等原始凭证,编制付款凭证,并据以登帐。但是当前一些企业由于受“三角债”所累,或经营状况不佳,资金周转困难,对一些到期应承付的托收款项无力及时支付,而发生延期支付(以下简称“延付”)问题。 对于“延付”业务的会计处理,据笔者在与有关单位核对、清理往来帐款时发现,处理方法很不一 Off-site collection and settlement settlement services, under normal circumstances, the payment unit should prepare payment vouchers based on the original vouchers such as the obligatory acknowledgment of receipt of payment settlement vouchers and the relevant invoices, etc. . However, due to the current “triangular debt”, or the poor operating conditions of some companies, the capital turnover is difficult, and some of the collections due due for payment cannot be paid promptly, and deferred payment (hereinafter referred to as “deferred payment”) occurs. As for the accounting treatment of the “deferred payment” business, according to the author’s checking and cleaning of accounts with relevant units, the processing method is very different.