按现行国营商业会计制度规定,对于商品先验收入库、后支付货款的货到未付款业务和先支付货款、后验收商品的款付货未到业务一律通过“在途商品”帐户核算。这种作法虽能减少帐户设置,方便帐务处理,但至少有以下不足: 1、“在途商品”帐户的内容名不符实。严格意义上的在途商品,仅指货款已付,尚未运到或虽已运到但尚未点验入库的商品。因此,“在途商品”帐户的借(增)方应记录企业已付款而货未到或尚未验收入库的商品的实际成本,贷(减)方应登记已点验入库的在途商品的实际成本,余额在借(增)方表示期末在途商品实际占用的资金。它属于资金占用帐户。而货到未付款一般是指在商品采购过程中与供应单位发生的结算债务,属于结算中吸收的资金来源。所以,它们是截然不同的两种资金,如果把货 According to the current state-owned commercial accounting system regulations, goods that have not been paid for goods, such as pre-acquisition revenue receipts, post-payment payment, and advance payment and post-acceptance inspections, will be accounted for in the transit goods account. Although this approach can reduce account settings and facilitate account processing, it has at least the following deficiencies: 1. The name of the “in transit goods” account is not accurate. In the strict sense, goods in transit are only goods that have been paid for, but have not yet been shipped to or shipped to, but not yet inspected. Therefore, the borrowing (increasing) party of the “in transit goods” account shall record the actual cost of goods that have been paid by the company but have not yet arrived or have not yet been inspected, and the loan (subtract) party shall register the actual cost of the in-transit goods that have been inspected and put into storage. , The balance of the borrowed (increased) party represents the funds actually occupied by the goods in transit at the end of the period. It is a capital-occupied account. In general, non-payment of goods refers to the settlement of debts incurred during the procurement of goods with the supply unit, which is the source of funds absorbed during settlement. So, they are two different kinds of money, if you take the goods