分期收款销售属于特殊销售事项,会计准则和税法对分期收款方式销售商品的处理规定存在着差异,本文结合实例,对融资性质的分期收款销售商品的会计处理与税务处理进行了探讨。 Accounting for installment sales is a special sales issue, accounting standards and tax laws on the sale of goods by installment payment method there are differences, this article with examples, the financing nature of the installment sales of goods accounting and tax treatment were discussed.