延期收款销售,其性质就是一种赊销.既属赊销性质,就应以销售处理,而不能视同移库寄销.就销货单位来说,赊销就是把商品卖出去了,失去了商品的所有权,而取得了向购买者收回货款的权利(即债权).而移库寄销,只是把商品转移到其他单位,委托别人代为销售,在商品未销售以前,并未失去商品的所有权.分期收款销售则不同,购买者虽未全部交清货款,但从取回商品之日起,不仅取得了商品的使用权,而且也取得了商品的所有权,尚未付清的部分货款,购买者只承担归还部分货款的义务,而没有退回商品的权利.为了不虚增利润,既不能不作赊销处理,又不能全作赊销处理.具体作法是:(一)延期收款销售业务发生时,业务部门根 The nature of deferred receipt sales is a kind of credit sales. It is not only a credit sales type, but it should be treated as sales. It cannot be treated as consignment. For sales units, selling credits means selling the goods and losing them. Ownership of the goods, and has obtained the right to repay the purchaser (ie, claims). The transfer of goods to the market only transfers the goods to other units and entrusts others to sell on behalf of the buyer. Before the goods are sold, the ownership of the goods is not lost. Instalment collection sales are different, although the buyer has not fully paid the purchase price, but from the date of retrieving the goods, not only obtained the right to use the goods, but also obtained the ownership of the goods, part of the payment has not been paid, purchase The person only has the obligation to return part of the payment, but has no right to return the goods. In order not to inflate the profits, it is necessary not only to deal with the credit but also not to deal with it completely. The specific approach is: (1) When the deferred collection sales business occurs, Business department root