最近有部分同志提出要改革企业商品、产品销售的入帐时间,统一按“实际收到货款作为销售的实现”,其理由主要是:一、原方法存在货款未到提前交税的情况;二、国家抽紧银根,造成资金紧张,企业销货款收回难度大,原方法使销售虚增,利润不实。 Recently, some comrades proposed to reform the accounting time of sales of goods and products of enterprises, and unifiedly followed the principle of “actual receipt of purchases as sales”. The reasons are as follows: 1. In the original method, there was a case where the purchase price did not reach the advance tax; The state has tightened the money supply, resulting in tight funding. It has been difficult for enterprises to recover the sales of goods, and the original method has caused the sales to increase indefinitely and the profits are not real.