目前,许多合资工业企业采用不同的销售方式,例如有当面销售、委托银行收款、代销和分期付款销售等。对分期付款销售方式,目前的税法规定,合资企业在订立分期付款购销合同后,将商品发出,即可视为销售实现。因为企业按合同规定发出商品时,一般都开具发票,发票是销售收入的依据,也是计税的依据。但在实际执行中,由于分期付款销售方式的特殊性,企业发出商品时并未得到货款,因此,从企业的角度来说,销售并未真正实现。有时应收款账户,可能是“坏账”损失,影响销售收入正确性,有可能货款虽已收到,却附有修理或保证使用年限的条件,有退货或增加成本的可能,不能正确计算损益。下面,让我们先看看采用分期付款结算方式的企业销售时的会计记录: At present, many joint-venture industrial enterprises adopt different sales methods, for example, face-to-face sales, commissioned bank receipts, consignment and installment sales. For installment sales, the current tax law stipulates that a joint venture may issue a commodity after it enters into a contract for purchase and sale of installments, which can be regarded as realization of sales. Because companies issue goods under the contract, are generally issued invoices, invoices are the basis for sales revenue, but also the basis for tax. However, in the actual implementation, because of the particularity of the installment sales method, the enterprise did not get the payment when issuing the goods, therefore, the sales did not really come true from the enterprise’s point of view. Sometimes accounts receivable account, may be “bad debts” loss, affecting the correctness of sales revenue, it is possible that although the payment has been received, but with repair or guarantee the conditions of service life, there may return or increase the cost, can not be properly calculated profit or loss . Next, let us first look at the accounting records of enterprises selling using installments settlement method: