今年初,浙江省商业系统开展学术讨论,其中对“商品销售入帐时间”主张,“等到收回货款后作为商品销售”的观点(刊《浙江会计》1986年第3期),(?),我有不同看法。在社会主义有计划的商品经济条件下,商品销售入帐时间,决不能采取“以收到货款作为商品入帐时间”的“一刀切”的硬性行政规定。我认为商品销售列帐时间,应该决定于商品的性质、特点、用途,买卖双方的意愿。例如: At the beginning of this year, the Zhejiang Provincial Business System carried out academic discussions, including the idea of ​​“inputting time for merchandise sales” and “waiting for the sale of merchandise after receipt of payment” (Journal of Zhejiang Accounting, Issue 3, 1986), (?), I have different opinions. Under the conditions of a planned socialist commodity economy, the time limit for entry of merchandise sales must not be to adopt the “one-size-fits-all” rigid administrative rule of “receipt of money as the time of entry of goods”. I think that the time for the sales of goods should be determined by the nature, characteristics, use of the goods, and the willingness of the buyers and sellers. E.g: