现行工业企业会计制度规定的“发出商品”科目的核算方法,不能正确反映和及时提供企业结算资金的真实信息。为此,笔者建议,“发出商品”科目改按销售价款核算,并相应设置“发出商品成本差异”科目。“发出商品”科目借方登记企业已经发出并办妥托收手续的商品销售价款和代垫运杂费,贷方反映收到价款后结转发出商品销售成本时的销售价款和收回的代垫运杂费,借方余额表示尚未收到的发出商品的销售价款和代垫运杂费。“发出商品成本差异”贷方反映销售价款高于实 The accounting method of the “issue of goods” subject prescribed in the current industrial enterprise accounting system cannot accurately reflect and provide real information on the settlement funds of the enterprise in a timely manner. For this reason, the author proposes that the “issue of merchandise” subject be changed according to the sales price, and set the subject of “distribution of the cost of goods”. The “delivered goods” subject debit registration company has issued and completed the collection procedures for the sale of goods for the price and travel and miscellaneous fees, the creditor reflects the receipt of the price and then forwarded out the cost of goods sold when the cost of the sale of goods and recovered on behalf of the pad transport miscellaneous fees, The balance of the debit represents the sale price of the goods that have not yet been received and the surcharges on behalf of the dispatcher. “Issuance of a difference in the cost of goods” credit reflects the higher sales price