随着经济体制改革,近年来,全国城乡出现了许多小集体和个体零售商店。这些商店大多数是用自己的房子或租用房子,摆摊经营。由于他们缺乏会计核算知识,我们根据他们的需要,初步设计了一种能适应他们经营特征的商品进、销、存核算方法,供参考。这些商店是小本经营,商品库存量和采购次数不多,可以在每月月末用“月份商品进销存明细表”(格式如下)来计算当月进销存情况和经营成果。 With the reform of the economic system, many small collective and individual retail stores have appeared in urban and rural areas in recent years. Most of these shops use their own houses or rented houses to operate stalls. Because of their lack of accounting knowledge, we initially designed a method for the entry, sales, and deposit accounting of commodities that can adapt to their business characteristics for reference. These shops are small businesses, and the quantity of goods in stock and the number of purchases are not large. You can use the “monthly merchandise invoicing details” (the format is as follows) at the end of each month to calculate the current month’s invoicing and operating results.