乡镇农技站库存商品的核算方法王兴明笔者到乡镇农技站进行财务检查时，发现农技站会计不懂得库存商品的核算方法，有些会计则自搞一套，结果漏洞百出。归纳起来，普遍存在以下三种不完善的核算方法。第一种，根本不设库存商品科目。购进商品时，借：现金（或银行存款）；... Rural agro-processing station inventory of goods accounting Wang Xing-ming I went to the township agricultural station for financial inspection found that agro-technical station accounting do not know how to count the stock of goods, and some accounting rules set by myself, the results of loopholes. To sum up, the following three kinds of imperfect accounting methods are ubiquitous. The first, there is no inventory of goods subject. Purchase of goods by: cash (or bank deposit); ...