由于买方市场的出现,不少企业为了减少产品积压,加速资金周转,纷纷采取了分期收款的产品销售方式。为了适应这种销售方法,国营工业会计制度率先增设了“分期收款发出商品”科目。但就怎样设置帐簿会计制度没作明确的规定,新出版的会计学书籍也未作具体的介绍。有不少企业只好用发出商品帐来代替分期收款发出商品帐。由于发出商品帐的收款记录栏只能作一次记录,以后的多次的收款便无处登记,而且同一产品再次发出的数量和已实现销售的减少数量也无法登记和核算,所以直接用发出商品帐作分期收款发出商品帐很不适宜。为了解决上述矛盾,笔者设计了一套分期收款发出商品帐,经过几年来的运用、证明是一种比较适用的帐簿,现将该帐的设置、登记和结转方法介绍如下。 Due to the emergence of the buyer’s market, many enterprises have adopted the method of product sales by installments in order to reduce the backlog of products and speed up cash flow. In order to adapt to this method of sales, the state-run industrial accounting system first added the “payment of goods issued by stage” subjects. However, there is no specific regulation on how to set up a book accounting system. Newly published accounting books have not been specifically introduced yet. Many enterprises had to issue commodity accounts instead of installments to issue commodity accounts. As the issue of commodity account receivables record column only for a record, since the receipt of many times nowhere to register, and the same issue of the number of products and reduced the number of realized sales can not be registered and accounted for, so the direct use It is not appropriate to issue a merchandise account for payment in installments. In order to solve the above contradiction, I designed a set of payment issued by the commodity account, after several years of use, proved to be a more applicable books, now the account settings, registration and carry-over methods are described below.