外地商品购进,在采用发货制和托收承付结算方式下,由于商品实体和托收承付结算凭证的传递路线和方式不同,到达企业的时间亦先后不一,由此会出现三种不同的情况,因而在会计核算方法上也有所不同。在商品先到、托收凭证后到的情况下,商业会计制度规定通过“在途商品”帐户减方进行核算,具体方法是: Foreign goods purchased, using the delivery system and collection and payment commitments, due to the delivery entity and the collection of clearing instruments and acceptance of different delivery routes and ways to reach the business also has a different time, which will appear three Different kinds of situations, and therefore accounting methods are also different. In the first commodity, collection of vouchers to the case, the commercial accounting system provides through the “goods in transit” account for accounting, the specific method is: