我们在学习新会计制度时,重点讨论了商品流通费的核算问题。我们认为:“新制度对有关费用科目的核算,内容不尽完善,有的子目设置过细,不便于实际操作。如“经营费用”“管理费用”科目均未设置差旅费子目;“管理费用”科目设有业务招待费、租赁费、诉讼费等子目,而“经营费用”中未设置;从会计角度看,坏帐损失应作为“经营费用”处理;在“经营费用”科目中,将运杂费、装卸 When we were studying the new accounting system, we focused on the accounting of commodity circulation fees. We believe that: “The new system does not provide complete accounting for the related expenses. Some sub-items are set too thin to facilitate actual operation. For example, no ”business expenses“ and ”administrative expenses" subjects have set travel expenses subheads; “Subjects include business entertainment fees, rental fees, litigation fees, and other subheads, and “operating expenses” are not set; from an accounting perspective, bad-account losses should be treated as “operating expenses”; in the “operating expenses” account, Will be handling fees, loading and unloading