随着城市经济体制改革,商业批发企业经营责任制的普遍实行,大部分公司分商品经营科(部)核算。其核算型式大体有三种:一种(以下称Ⅰ型)是仍由公司统一核算,把购、销、费、利、资金等主要指标分配到科(部),财会科(股)增以二级帐控制。在会计报表编好后,按照经营情况表的内容和指标考核的需要,分别把分科(部)的实际数划分填列出来。另一种(以下称Ⅱ型)是分科单独建立总帐和分户帐、单独记载购销调存、单独结转成本和计算盈亏、单独编制会计报表、由公司财会科(股)汇总报表,解缴利税,只是仍由公司向 With the reform of the urban economic system and the general implementation of the business responsibility system for commercial wholesale companies, most companies are divided into commodity management sections (departments) for accounting. There are basically three types of accounting: one (hereinafter referred to as Type I) is still the company’s unified accounting, the main indicators of purchase, sales, fees, profits, and funds are allocated to the department (department), and the finance and accounting section (shares) is increased to two. Accountant control. After the accounting statements are compiled, according to the contents of the business situation table and the needs of indicators assessment, the actual number of sub-sections (divisions) will be divided and listed. The other type (hereinafter referred to as Type II) is the separate establishment of general ledgers and sub-accounts, separate records of purchase and sales transfer, separate carry-forward costs and calculation of profit and loss, separate preparation of accounting statements, and summary statements by the company’s accounting department (shares). Pay taxes, but still by the company