本刊讯:最近以来,一些地区和部门在部分企业单位中试行了产品赊销、分期付款或卖方信贷等办法。3月31日财政部以(82)财企字第109号文件,就企业试行赊销、分期付款和卖方信贷有关财务会计处理方面的几个问题,作了如下暂行规定: 一、试行赊销、分期付款和卖方信贷的范围。企业试行赊销、分期付款和卖方信贷的范围,应当严格按照国务院国发(1981)17号和101号文件以及国家经委、 Ben Kanxun: Recently, some regions and departments in some of the business unit pilot credit products, installments or seller credit and other methods. On March 31, the Ministry of Finance (82) CFO No. 109 issued the following interim rules on several issues related to the trial of credit, installment payment and seller’s credit in enterprises: First, try on credit, Scope of payment and seller’s credit. The scope of commercial credit sales, installments and seller’s credit shall be strictly in accordance with the documents issued by the State Council (No. 17) and No. 101 of the State Council and the State Economic Commission,