对“货到未付款”账务处理方法的研究  

The Study of Accounting Method for Transactions of Goods in Warehouse before Paying

作　　者：矫庆星[1] 曲洪艳[1] 

机构地区：[1]东北电力学院经济管理学院,吉林吉林132012

出　　处：《东北电力学院学报》2005年第3期22-24,共3页Journal of Northeast China Institute of Electric Power Engineering

摘　　要：根据现行的会计制度,对经常出现“货到未付款”的现象及其账务处理存在的问题,做了进一步的分析研究,并针对此问题提出了账务处理的改进方法。According to the current accounting rulers, the author analyses the phenomena of often appearing that goods have already been in warehouse before paying, and studies how to deal with such transaction. At last the improved method is put forward.

关 键 词：货到未付款 账务处理 改进方法 

分 类 号：F230[经济管理—会计学]