我国的商品零售企业一般都实行售价金额核算方法 ,这种方法集核算方法与管理责任于一体。“库存商品”按含税零售价记账 ;购入商品进价与含税售价的差额 ,作为商品进销差价处理 ;商品销售时按含税售价记账 ,销售商品成本按含税售价成本结转 ;计算出销项税后将商品销售收入调整 China’s commodity retail enterprises are generally implemented the amount of the amount of the method of accounting, accounting method of accounting for this method and management responsibilities in one. The inventory of goods is recorded at the taxable retail price. The difference between the purchase price and the sales tax is treated as the difference between the sales price of goods. The sales price of goods is recorded at the taxable sales price. The cost of the cost carried forward; calculated after the sales tax will be adjusted sales of goods