商品销售入帐时间的确立,过去有许多争论。最近,商业部修改印发的《供销合作社会计制度》试行草案作了具体规定,但部份基层单位的同志仍认为,有理论与实践脱节的问题。对此,我们将这一规定与原制度中有关规定反复进行了比较、琢磨,谈点我们的学习体会。现行供销社会计制度规定的销售成立,体现了商品所有权的转移与货币资金所有权的取得的统一,遵循了“货出去,钱回来”的原则,确保了商业企业和商办工业的流动资金的正常流转。作为联 The establishment of commodity sales accounting time, there have been many controversies. Recently, the Ministry of Commerce revised and promulgated the draft pilot scheme for the “supply and marketing cooperatives accounting system” with specific provisions. However, some comrades in the grassroots units still think that there is a problem of disjunction between theory and practice. In this regard, we have repeatedly compared this provision with the relevant provisions of the original system, pondering and talking about our learning experience. The current sales and distribution system stipulated by the Supply and Marketing System Accounting System embodies the unification of the transfer of ownership of goods and the acquisition of ownership of monetary funds and follows the principle of “goods go out and money back” to ensure the normal liquidity of commercial enterprises and commercial banks circulation. As a joint