采用提货制方式销售产品的企业,在经营过程中,月底经常出现用户货款已交,发票、提货单也已开出,而货物尚未提走的情况。目前,大多数企业在帐务处理上是采用两种方法。一种是只计销售收入,不转销售成本。另一种是计算销售收入,也结转销售成本,但没有单独列帐反映这一部分未出库的产品。 Companies that use the goods delivery system to sell their products often appear at the end of the month that the customer’s purchase price has been paid, and invoices and bills of lading have been opened, and the goods have not been removed. At present, most companies use two methods for accounting processing. One is only the sales revenue, not the cost of sales. The other is to calculate the sales revenue, but also to carry forward the cost of sales, but there is no separate accounting to reflect this part of the products that have not been shipped out.