《企业会计制度》（以下简称《制度》）对于分期收款发出商品的销售中的某些解释太含糊，缺乏实际操作性。在分期收款销售方式下，《制度》规定，应按合同约定的收款日期分期确认收入，同时，按商品全部销售成本与全部销售收入的比率计算本期应结转的销售成本，按专用发票上注 “Enterprise Accounting System” (hereinafter referred to as “the system”) for the sale of goods issued by installments, some explanations are too vague, the lack of practicality. Under the installment sales method, the “System” stipulates that the revenue should be recognized in installments according to the collection date stipulated in the contract. At the same time, the sales cost that should be carried forward in this period should be calculated according to the ratio of the total sales cost of goods and the total sales revenue. Invoice note