对商品购销货到未付款业务核算的一点看法广西财政高等专科学校李家瑗在商品购销业务中，由于商品交接货方式和货款结算方式的不同，产生了不同的购销业务核算。在发货制商品交接方式和采用异地托收承付方式或委托收款结算方式时，有一种“货先到，款后付”的核算类型，按... Point of view on the purchase and sale of goods to the unpaid business accounting Li Jia 广 Guangxi College of Finance in the business of goods purchase and sale, due to the different modes of goods delivery and payment settlement, resulting in different business accounting. In the delivery of goods delivery methods and the use of off-site collection or entrusted payment collection method, there is a “goods first, payment after the payment,” the accounting type, press ...