贵刊１９９７年第９期刊登谢勇同志的《是“应收”还是“应付”》一文，认为企业购买对方的材料和商品后，发现有质量和其他问题，要求退货，在货款已付的情况下，会计处理有两种：一是（借）应收帐款，（贷）原材料、存货等科目；二是（借）应付帐款，（贷）原材料、存货... You No. 9, 1997 published Comrade Xie Yong’s “is” receivable “or” deal with "one article, that enterprises buy each other’s materials and goods, found that there are quality and other issues, request the return of the payment has been paid In the circumstances, there are two kinds of accounting treatment: one is (borrowing) accounts receivable, (loan) raw materials, inventory and other subjects; the second is (borrowing) accounts payable, (loan) raw materials, inventory ...