目前,一些企业为了推销产品,常常采用赊销办法来刺激销售,致使一部分赊销的货款不能及时收回,甚至无法收回,于是有些企业将未收回货款的赊销产品列作销售处理。按目前的会计制度规定,“销售”科目在月终不允许保留余额,如发生差额要转作销售利润。本人认为,赊销产品的未收回贷款虽已反映在“销售”科目内,但因为销售收入并未实现,不 At present, in order to sell products, some companies often use credit sales methods to stimulate sales. As a result, some credited products cannot be recovered in time, and even cannot be recovered. Some companies therefore classify credit products that have not been recovered as sales. According to the current accounting system, the “sales” account will not be allowed to retain the balance at the end of the month. If the difference occurs, it will be converted into sales profit. I believe that although the outstanding loans for credit products have been reflected in the “Sales” account, because the sales revenue has not been realized, it is not