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随着经济体制的改革,发出商品这个会计科目用得越来越多了,笔者在实际工作中体会到,纺织行业在1983年以前,所生产的产品,全部由国家包销,实行三天开票或一个星期开票,商品销售后,最多三天就可取到全部货款,没有必要通过发出商品会计科目核算。但经济体制改革后,产品销售由卖方市场变为买方市场,货款结算大多数是采用托收承付方式进行结算,按照目前会计制度规定,凡是采用托收承付方式进行货款结算的单位,都要通过发出商品科目进行核算,即将销售后须要办理托
With the reform of the economic system, the issuance of goods accounts for more and more use of this article, I know in the actual work, the textile industry in 1983 before the production of products, all underwritten by the state, the implementation of three days billing or A week’s billing, sales of goods, up to three days to get the full payment, there is no need to issue accounting by accounting goods. However, after the reform of the economic system, the sales of products are changed from the seller’s market to the buyer’s market. Most of the payment settlement is settled by way of collection and acceptance. According to the current accounting system, all units that adopt the collection and payment methods To be issued by the accounting subjects, accounting, sales will need to apply for care