按照销售方收入确认与购买方购进确认一致性的原则,在采用发货销售的模式下,当购买方验收所买商品时,销售方才能确认销售,购买方才能确认购进,反映在途的“在途物资”“材料采购”存货科目和账户就没有存在的必要。在采用其他的销售模式下,才需要设置“在途物资”“材料采购”科目和账户。 In accordance with the principle of sales revenue confirmation and buyer purchase confirmation consistency, using the delivery sales model, when the buyer acceptance of the purchased goods, the seller can confirm the sale, the buyer can confirm the purchase, reflected in transit “Transit materials ” “material procurement ” inventory accounts and accounts there is no need to exist. In other sales model, you need to set “transit materials ” “material procurement ” subjects and accounts.