根据国税发[1995]015号文规定,工业企业购进货物必须在购进的货物已经验收入库后,才能申报抵扣进项税额;商业企业购进货物必须在购进货物付款后才能申报抵扣进项税额,如尚未付款或验收入库的,其进项税额不得作为纳税人当期进项税额予以抵扣。企业未验收入库或未付款的帐务如何处理,特提以下建议: According to Guo Shui Fa [1995] No. 015, the purchase of goods by industrial enterprises must be made after the purchased goods have been inspected and stored in order to declare the deduction of input tax; the purchased goods of commercial enterprises must be declared after the purchase of the goods is paid Input tax deductions, such as unpaid or unmanifested storage, the input tax may not be taxpayers current input tax deduction. Enterprise has not yet accepted the storage or unpaid accounts how to deal with the special mention the following recommendations: