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按现行国营工业企业会计制度规定,在托收承付结算方式下,已经发出、尚未收到贷款的发出商品,应在月终抄列清单,按实际成本,借记“发出商品”科目,贷记“产成品”等科目,下月初用红字冲转;收到货教后,再与当月发出当月收款的发出商品,一并转帐。我认为这种核算方法存在不足:一是如果企业发出商品多,且连续几个月都收不到托收货款(目前这种情况比较普遍),那么月末借记“发出商品”科目,贷记“产成品”等科目的分录和下月初用红字冲转的分录就要重复作几次,增加了工作量;二是月初用红字冲帐会使发出商品、产成品总帐及其明细帐与发出商品、产成品实物资金不符。如何改进发出商品的核算方法呢?我认为,月末对已经发出、尚未收到货款的发出商品,仍作借记“发出商品”科目,贷记“产成品”等科目的分录,
According to the current accounting system for state-owned industrial enterprises, under the collection and payment and settlement method, issued commodities that have already been issued and have not yet received loans should be transcribed at the end of the month. According to the actual cost, debit the “issue of goods” subject, Remember that “finished products” and other subjects will be reddish in the beginning of next month. After receipt of the goods, they will be transferred together with the goods issued in the current month for the current month’s payment. I think there are deficiencies in this accounting method: First, if companies issue a lot of goods and they do not receive collections for several months in a row (this situation is more common nowadays), then at the end of the month, they will debit the “issue of goods” subject and credit them. The entry of “finished products” and other subjects and the entry of red characters in the beginning of next month will be repeated several times to increase the workload; second, the use of red words at the beginning of the month will result in the issuance of general ledgers for goods and finished products and their details. The account is inconsistent with the physical funds for issuing goods and finished products. How to improve the method of issuing commodities? I think that at the end of the month, for goods that have been issued and that have not yet received payment, they are still debiting the “issues of goods” account, credited to entries such as “finished goods” and other subjects.