现行国营商业会计制度规定,在途商品科目的明细帐应按进货和发货的批次或结算单位分户逐笔记载。然而,在实际工作中,往往由于供货单位不按期发货、延期托收、分期托收、货物中转拼装等原因,造成商品的前后批次难以分开。为此,我们设计了一种可按原始发货票登记的在途商品明细帐,其格式及登记方法如下,供参考。 1.单到货未到时,以记帐凭证和所附原始凭证为依据,按发货单位和进货批次、将发货票号码和品名、数量、金额记入“增方(付款记录)”拦内。待该批商品验收入库后,再对照发货票号码及品名、数量、金额记入相应的“减方(收货记录)”栏内。月末未 The current state-owned commercial accounting system stipulates that the subsidiary account for the goods in transit should be carried by the household by batch or settlement unit. However, in actual work, it is often difficult to separate the batches of goods because the suppliers do not deliver on schedule, postpones collection, installment collection, and transit and assembly of goods. To this end, we have designed an in-transit commodity invoice that can be registered on the original invoice. Its format and registration method are as follows. 1. When the single arrival does not arrive, use the accounting vouchers and the attached original vouchers as the basis, according to the delivery unit and the purchase batch, record the invoice number and the name, quantity, and amount in the “Added Party (payment record) “Barrier. After the receipt of the batch of goods inspection income database, and then control the invoice number and the name, quantity, amount recorded in the corresponding ”reduction (receipt record)" column. Not at the end of the month