采用托收承付结算方式的销售收入,在发出商品办妥托收承付贷款手续之际,会计处理上现在有两种不同方法:工业会计是按产品成本价借记:“发出商品”、贷记:“产成品”。托收贷款收妥后,再按销售收入金额借记:“银行存款”、贷记:“销售”。并按次或定期结转销售成本。上述方法只作了成品资金空间位置移动的反映,没有把向银行托收和在结算过程中占用资金的经济业务作出记载,也没有把按销售价开出的发货票报核联和办妥托收的回执联纳入会计处理。商业会计是在发出商品办妥托收之际。即按售价借记:“委托银行收款”、贷记:“营业收入”。收到货款再借记:“银行存款”、贷记:“委托银行收款”,定期结转营业成本。它恰恰与工业会计相反,托收后,立即从资金占用类科目转入资金来源类科目,对商品 There are two different methods of accounting on the sale of sales revenue using the collection and payment method of settlement: when issuing a commodity for the purpose of obtaining a loan for collection and acceptance, industrial accounting is based on the product cost price: “send goods”, Credit: “Finished Product”. After the collection loan is collected, it is debited according to the amount of sales revenue: “bank deposit” and credit: “sale”. And carry out the sales cost on a regular or regular basis. The above method only reflected the movement of the space position of the finished product funds, did not record the collection of bank transactions and economic operations that occupied the funds during the settlement process, and did not report the invoices issued according to the sales price to the NFPA and completed. The collection of the collection of receipts was incorporated into the accounting treatment. Commercial accounting is the time when goods are collected and issued. That is, debit by price: “entrusted bank receipts”, credited: “operating income.” After receiving the payment and then debiting: “Bank deposit”, credit: “entrusted bank receipts”, and regularly carry forward operating costs. It is precisely the opposite of industrial accounting. Immediately after collection, funds are transferred from funds-occupied subjects to funds-sourced subjects.