贵刊1997年第3期卢伟强同志在《视同销售业务应按售价处理》的文章中谈到，在会计实务中将自产的产成品用于工程、集体福利或赠送他人等视同销售业务都是按成本结转的，由此引发的三个问题是：（1）将会使企业少计收益，从而影响企业应缴纳的税金；（2）将会影响（低估）企业某 In your article No. 3, 1997, Comrade Lu Weiqiang talked about selling as your sales business at a selling price. In the accounting practice, you use self-produced finished goods for engineering, collective welfare or giving away others as deemed sales Business is carried forward at cost, resulting in three problems: (1) will make the company less revenue, thus affecting the tax payable enterprises; (2) will affect (underestimate) a certain business