我们在清仓过程中发现,个别工业企业财务部门在每期末将已销售的购货单位未提的产品(包括以前月、年度在内)数量冲减销售量,同时将未提产品的原价一律按重估价格冲减销售额。我认为这种做法是不足取的。购货单位已经付款,因某种原因而未提的产品,是供货单位售出产品后而代购货单位寄存保管的商品。若冲减销售:一是不能如实反映企业的经营成果;二是违反“销售”核算的规定。因此,对购货单位未提产品,建议不要与产成品帐混淆,应另设“代管商品 During the clearance process, we found that the financial departments of individual industrial enterprises offset the sales volume of the products that have not been sold by the purchasing unit at the end of each period (including the previous month and the year), and at the same time, Revaluation prices offset sales. I think this is not enough. Purchased units have been paid, for some reason did not mention the product, is the supplier units after the sale of goods on behalf of the purchase and storage of goods. If the sales cut: First, we can not accurately reflect the business results; Second, contrary to ”sales “ accounting requirements. Therefore, the purchase unit did not mention the product, it is recommended not to be confused with the finished product account, should be another set of ”custody of goods