在产品的销售过程中,购买者时常在未提货之前需要换品种、规格、等级、数量,在提货之后又需要退货、降价、调换。对于这类情况,在财务处理上习惯是用红字记帐,比较醒目。但有些企业销售管理不完善,程序不规范,致使一些假销售、假退货、假冲销的现象时有发生,使国家和企业蒙受损失。如,有的单位为推销产品,在开发票时,故意将单价提高,多收货款,事后又按商定的多收货款数额,另开红字发票,冲销已入帐的销售收入,多收价款以现金退回,变为回扣支付给购货经办人。有的单位利用假退货、假冲销方法,将截留的收入用来发放奖金, In the process of product sales, buyers often need to change varieties, specifications, grades, and quantities before picking up the goods. After the delivery, they need to return goods, reduce prices, and exchange goods. For this type of situation, it is customary to use financial accounting for red accounts. However, some enterprises’ sales management is not perfect, and the procedures are not standardized, resulting in the occurrence of some false sales, false returns, and false write-offs, which causes losses to the country and the enterprises. For example, some units sell products. In the process of invoicing, they intentionally increase the unit price, collect more money, and then follow the agreed amount of overpayment, and open another red-letter invoice to offset the recorded sales revenue. The price is returned in cash and becomes a rebate payment to the purchaser. Some units use false return and false write-off methods to use the retained income to pay bonuses.