由于单证流转不及时的影响,商品流通企业在发出商品、提供劳务确认营业收入的实现时,往往因未能收到发票账单、缺少成本结算依据,根据权责发生制要求,必须进行成本预估。据了解,一些企业对预估成本的会计核算五花八门。有的企业将预估数列入“库存商品”,有的企业列入“商品采购”等等。次月也不按规定用红字冲回,致使库存账面出现单 Due to the untimely transfer of documents, when commodity circulation enterprises issue goods and provide services to confirm the realization of operating income, they often fail to receive invoices for invoicing and lack the basis for cost settlement. According to the accrual basis, estimate. It is understood that some companies accounting for the estimated cost of a wide variety. Some companies will be included in the estimates of “inventory of goods”, and some enterprises included in the “procurement of goods” and so on. The second month nor according to the provisions of the red flush, resulting in a single book inventory