有的教材主张对本月收款的发出商品不通过“发出商品”帐户核算(平时只核算代垫费用),对月末尚未收到货款的可在月终抄列清单,记入“发出商品”帐户的借方,下月用红字冲回。笔者认为这种处理办法不能如实反映 Some textbooks claim that goods issued for this month’s payment will not be accounted for through the “issued goods” account (usually only accounted for disbursement expenses), but those that have not yet received payment at the end of the month may be copied at the end of the month and recorded in the “issue goods” account. The borrower will be rushed back in red letters next month. The author believes that this approach cannot be faithfully reflected