改进商业企业货到未付款核算办法的意见江苏射阳县五交化工公司周守文江苏省射阳县商业局乔宏岑《商品流通企业会计制度》规定，企业当月购进入库的商品，如果月终尚未付款，则按暂估进货原价，借记＂库存商品＂科目，贷记＂应付帐款＂科目，下月初用红字冲回，在付款或开... Opinions on improving the accounting methods of commercial enterprises to unpaid Jiangsu Sheyang County, five cross-chemical company Zhou Shouwen Sheyang County Commercial Bureau of Jiangsu Province Qiaohong Cen “Commodity circulation accounting system,” the provisions of the month enterprises to purchase warehousing, if the end of the month Not yet paid, according to the provisional estimate of the original purchase price, debit “inventory of goods” subjects, credited to “accounts payable” subjects, early next month with a red back, payment or open ...