对“货到未付款”账务处理方法的研究

The Study of Accounting Method for Transactions of Goods in Warehouse before Paying

根据现行的会计制度,对经常出现“货到未付款”的现象及其账务处理存在的问题,做了进一步的分析研究,并针对此问题提出了账务处理的改进方法。

According to the current accounting rulers, the author analyses the phenomena of often appearing that goods have already been in warehouse before paying, and studies how to deal with such transaction. At last the improved method is put forward.