延期收款销售方式的帐务处理,我赞成这一原则:商品赊销(分期收款,其实质就是赊销)时,不以销售论,可视同移库寄销。为什么?因为商品还没有转化为货币。就消费者而言,在没有全部交清货款以前,尽管对赊购商品有使用权,但财产的所有权尚未最后形成。再说,企业的利润实现之日,也就是商品转化为货币之时。假若没有这种转化,利润是虚假的。如果将这种虚假的利润上缴或留成,这对财政和企业来说,都是“寅吃卯粮”,对银行来说,是发放没有物资保证的贷款。 I am in favor of the principle of deferring the processing of accounts receivable for sales: when selling goods (phased collections, whose essence is credit sales), sales cannot be consigned to the same warehouse. Why? Because the commodity has not yet been converted into currency. As far as consumers are concerned, ownership of the property has not yet been finalized, despite the fact that there is a right to use the purchased goods before fully clearing the purchase price. Moreover, the date when the company’s profits are realized is when the goods are converted into money. If there is no such conversion, profits are false. If such false profits are turned over or left behind, this is for the finances and the enterprises, which are “crying food and eating grain.” For banks, it is to issue loans without material guarantees.