《财会通讯》总第50期介绍了钱香洲同志关于“石油加油站库存商品对帐方法”的经验。我想谈点我单位的不同作法。加油站开票收款后(并未全部提货),财会部门根据销售日报或旬报增记营业收入、银行存款,同时,增记营业成本,减记库存商品—×加油站。若按一般零售库存的对帐方法拨入记增加,销售记减少,还有已销待提的部份不能体现出来,那就会形成帐帐、帐实不符。我们对这个问题的解决方法是加油站和财会部门同设一个代管商品物资帐户。加油站出售汽油时,财会部门根据加油站报来的日报表将货款增记营业收入,增记银行存款外,并增记营业成本,减记 In the 50th issue of the “Accounting Newsletter”, he introduced Comrade Qian Xiangzhou’s experience on “Reserve methods for inventory of petroleum gas station stocks”. I want to talk about the different ways in which my organization works. After filling the invoices at the gas station (not all pick-ups), the finance and accounting department will increase the operating income and bank deposits according to the sales daily or monthly report. At the same time, it shall write down the operating cost and write down the inventory of goods—×gas station. If the method of reconciliation of general retail inventory is increased, the sales amount is reduced, and the part that has been sold for sale cannot be reflected, it will result in an inaccurate account and account. Our solution to this problem is that the gas station and financial department jointly set up an escrow commodity goods account. When the petrol station sells gasoline, the financial accounting department will record the sales revenue of the goods in accordance with the daily statements reported by the gas stations, add the bank deposits, and add the operating costs, write down