新企业会计准则对具有融资性质分期收款销售的增值税的会计处理方法,并没有给出具体的规定,文章详细分析了会计实务中对此问题的会计处理的不足之处,尝试通过新增“递延增值税”一级科目,用以核算具有融资性质分期收款企业未来应交的增值税销项税额,使得会计信息质量更具客观性,真实地反映企业的财务状况。 New Accounting Standards for Enterprises with a financing nature of the installment sales of VAT accounting method does not give specific provisions, the article detailed analysis of accounting practices in this issue of accounting treatment of deficiencies, try to add “Deferred Value-added Tax ” a level of accounts for the accounting of the financing nature of installments receivables VAT should be submitted in the future, making the quality of accounting information more objective and truly reflect the financial status of enterprises.