从企业销售核算不规范所想起的……桂林市阀门厂邹玉琼按照《企业会计准则》的规定：“企业应当在发出商品、提供劳务，同时收讫价款或在取得索取价款的凭据时，确认营业收入。”可见，现在有些企业采取在帐外搞销售的办法，即发出商品并向银行托收时，不在销售收入中核算... From the enterprise sales accounting is not standardized ... Guilin valve factory Zou Yuqiong in accordance with the “Accounting Standards for Business”: “Enterprises should be in the issue of goods, provide labor service, while receiving the price or in obtaining the price to obtain evidence, confirm the operating income ”It can be seen that some companies now adopt a method of selling out of the account, that is, when goods are issued and collected from banks, they are not accounted for in sales revenue...