看了1986年“广西会计”第三期凌光裕同志的“分期收款销售财务处理探讨”一文,有同感,也有些不同的看法,想在这里与凌光裕同志商榷。随着经济体制改革的深入,企业为搞活经营,扩大销售,对某些商品,特别是部份销少存多的商品,采用延期收款销售的方式。这对于刺激消费,扩大商品 I read the 1986 “Guangxi Accounting” Comrade Ling Guangyu the third phase of the “installment sales of financial management,” a text, there are some differences, some different views, would like to discuss here with Comrade Ling Guangyu. With the deepening of the reform of the economic system, enterprises have adopted the method of deferred payment collection for the purpose of invigorating the business, expanding sales, and for certain commodities, especially the ones with a few remaining deposits. This is to stimulate consumption, expand the product