目前,工业企业的产品销售,多数是在“发出商品”和“分期收款发出商品”两个科目中以实际成本进行核算,待收回货款后,再作销售转帐.但由于商品发出后,办理托收和与购货单位结算货款时都是按售价进行,因而在具体工作中,存在许多矛盾:一是不便于随时掌握“发出商品”和“分期收款发出商品”按销售价计算的金额.二是不便于与银行随时核对托收货款余额,掌握货款收回情况.三是在分期收款批次过多的情况下,仅在“分期收款发出商品”科目中核算其实际成本,不便于与购货方核对帐目. 为了既能按照规定以实际成本核算“发出商 At present, most of the product sales of industrial enterprises are accounted for at actual costs in the two subjects of “issues of goods” and “phased collection and delivery of goods”. After the payment is recovered, sales transfer will be made again. However, since the goods are issued, they will be processed. Collection and settlement with the purchase unit are based on selling prices, so in the specific work, there are many contradictions: First, it is not easy to grasp the “issued commodities” and “phased receipts issued goods” calculated at the sales price Second, it is inconvenient to check the balance of the collected payment with the bank at any time, and to control the recovery of the payment. The third is to calculate the actual cost of the goods in the “sending goods by installment” when there are too many batches of installments. It is inconvenient to check the accounts with the buyer. In order to be able to account for the actual issue of "issuer