我国《企业会计制度》规定，对于货物先到结算单未到，货物入库后先在备查帐薄中登记，可暂不进行财务处理，月末结算单还未到达，先按计划成本或者合同价暂估入账，下月初红字冲销。向增先／撰稿　云南省曲靖市财经学校主管沙龙 我国《企业会计制度》规定，对于货物先到结算单 China’s “Accounting System for Business Enterprises” stipulates that, for the first arrival of the goods, the goods are not yet in the checkout list, and the goods are initially registered in the account book for inspection. However, the financial statements can not be processed for the moment and the statements of account have not arrived at the end of the month. Pro forma estimate, early next month red write-off. Xiang Zengxian / Written by Sharon, Director of Finance and Economics School of Qujing City, Yunnan Province According to the “Accounting System for Business Enterprises” in our country,