《国营工业企业会计制度——会计科目》和《国营工业企业会计制度——会计报表》(以下简称新制度)已经颁发了。新制度总结了我国三十一年来会计核算工作正反两方面的经验,集中反映了广大财会人员的共同要求,是做好国营工业企业会计工作,加强经济核算,提高企业管理水平,更好地为“四化”建设服务的有力工具。为了认真学习深刻领会新制度的精神,本文仅就销售费用核算谈一点粗浅认识。随着我国国民经济的调整和经济管理体制的改革,扩大企业自主权发展很快,现已具有相当规模,并取得了显著的效果。企业有了产品自销权以后,产品销售业务范围大大扩展,因销售业务而发生的各项费用也显著地增加了。为了适应经济发展和经济核算的要求,新制 “State-owned industrial enterprise accounting system - accounting subjects” and “State-owned industrial enterprise accounting system - accounting statements” (hereinafter referred to as the new system) have been awarded. The new system summarizes the positive and negative experiences of the accounting work in China for the past 31 years. It reflects the common requirements of the accounting staff and concentrates on the accounting work of state-owned industrial enterprises, strengthening economic accounting, and improving the management level of enterprises. A powerful tool for the service of “four modernizations”. In order to conscientiously study and profoundly understand the spirit of the new system, this article only discusses the superficial understanding of sales cost accounting. With the adjustment of China’s national economy and the reform of the economic management system, the expansion of the autonomy of enterprises has developed rapidly. Now it has a considerable scale and has achieved remarkable results. After the company had the right to sell its products, the scope of its product sales business was greatly expanded, and the expenses incurred by the sales business also increased significantly. In order to meet the requirements of economic development and economic accounting, the new system