长期以来,不少人认为,“发出商品”属于结算资金的范畴.我认为有提出来讨论的必要.下面谈点个人的看法. 为了便于剖析问题,先从发出商品和结算资金的概念谈起: 所谓发出商品,通常是指企业在采用托收承付结算方式销售产品时,所发出但尚未收到货款的产品、材料等的实际成本及代垫的运杂费.这一概念有两个要点:(1)发出商品是以托收承付结算方式为前提的;(2)发出商品是指产品的实际成本(也包括一部分代垫运杂费). 所谓结算资金,是指企业在生产经营管理过程中,由于结算上的原因而占用在各种“应收款”、“暂付款”项的那部分流动资金.这一概念也有两个要点:(1)结算资金的形成以结算业务已经发生, For a long time, many people think that “sending goods ” belongs to the scope of settlement funds .I think there is a need to discuss .To talk about the personal point of view .In order to facilitate the analysis of the problem, the first issue of goods and the concept of settlement funds Talking about: the so-called issue of goods, usually refers to the business in the use of collection commitments to sell products, but not yet received the payment of the goods, materials, etc. The actual cost of freight and transportation on behalf of the incident.This concept has two The main points: (1) the issue of goods is based on the collection of payment commitments as a prerequisite; (2) the issue of goods refers to the actual cost of the product (including some of the prepaid freight charges.) The so-called settlement funds, In the course of business management, the part of liquidity in “Receivables”, “Temporary Payment” items is taken up due to settlement reasons.There are two main points in this concept: (1) Formation to settle business has taken place,