商品销售的入帐时间问题,在当前开放搞活的新形势下,是值得加以考虑的.例如,采用送货制发出商品,对方承认后退回回单,取得了索取货款的权利,但到实际收到货款还有一段时间,如果立即作商品销售入帐,计算利润,是否妥当,值得商榷.因为:(1)商品发出后,由于种种原因,发生退货是经常的,有些商品会发生损耗、变质,由于对方未付货款,这些损失往往要供方负责.(2)实行经营承包责任制,商办工业一般只包利润,在年末或者季末承包人为了完成或超额完成利润,多得奖金,会不惜一切调出商品,至于货款何时收回,能否收回则不管了.因此,我认为,为了确保企业的经济利益和资金使用效果,促进承包者关心 The issue of the time of credit for merchandise sales is worthy of consideration in the current new situation of opening up and invigoration. For example, when the goods are sent by the delivery system, the other party acknowledges the receipt of the goods and obtains the right to request payment, but the actual receipt There is still a period of time before the goods are sold. If you immediately account for the sale of goods, calculating the profit is appropriate. It is worth discussing. Because: (1) After the goods are issued, due to various reasons, the return of goods is frequent, and some goods will be lost or deteriorated. Because the other party has not paid for the goods, these losses are often the responsibility of the supplier. (2) Implementing the contract responsibility system, the commercial-industry industry generally only makes profits, and at the end of the year or the end of the quarter, the contractor earns bonuses in order to complete or exceed the profit. We will not hesitate to call out the goods. As for when the money will be withdrawn and whether it will be withdrawn, it will not matter. Therefore, I think that in order to ensure the economic benefits of the enterprise and the effectiveness of the funds, the contractors are encouraged to care.