现行物资供销企业的会计制度规定,商品销售行为成立的标志,按照货款结算方式的不同而有所区别:采用托收承付结算方式的,以办妥托收手续的时间为准,采用交款提货方式的,以办妥交款的时间为准;采用其他结算方式的,以发出物资的时间为准。这里需要研究的问题是,采用托收承付方式进行货款结算的发出商品,究应以办妥托收手续还是以收回货款作为商品销售行为成立的标志。我认为,采用托收承付方式进行货款结算的发出商品,以办妥托收手续的时间作为商品销售行为成立的标志是不妥当的。首先,商品发出后,收货方有可能因为数量不足或质量等问题,提出 The provisions of the existing materials supply and marketing business accounting system, the establishment of the symbol of the sale of goods in accordance with the payment method of settlement is different: the use of collection and payment acceptance, the time to complete the collection procedures, using payment Delivery method, to complete the time payment shall prevail; the use of other settlement methods, to send the material time shall prevail. The issue that needs to be studied here is that the issue of goods settled by collection and payment should be handled as a collection of the collection formalities or the collection of the money as the symbol of the establishment of the commodity sales. In my opinion, it is not proper to set up the collection procedure as the symbol of the establishment of the sales of commodities in order to settle the collection of goods by collection. First of all, after the issue of goods, the receiving party may be due to lack of quantity or quality issues