现行商业会计制度规定,对边远少数民族地区困难户赊销的棉布、絮棉款分别通过“银行借款”、“应付货款”、“应收货款”等科目核算,计入企业的全部流动资金占用额之内.我认为,这一核算方法应该改进.其主要理由是, 向农民赊销的这部分商品,五年之内才分期收回,即使当年收回,一般在秋末冬初农副土特产品交售后,才开始还款,全年有四分之三的时间占用企业的流动资金,将这部分资金计入企业 The current commercial accounting system stipulates that the cotton cloth and cotton wadding that are sold out to difficult households in remote minority areas shall be accounted for through such subjects as “bank borrowings”, “payable loans” and “receivables”, and shall be included in the company’s total liquid capital occupation. Within, I believe that this accounting method should be improved. The main reason is that this part of goods sold to farmers is recovered in phases within five years. Even if it is recovered in the same year, it is generally sold after the agricultural and sideline products are sold in the late autumn and early winter. Only began to repay the loan. Three-quarters of the year’s time occupied the company’s liquidity and included this part of the funds in the company.