《商业会计》月刊是国家国内贸易局、全国供销合作总社、国家粮食储备局合办、公开发行的全国性商品流通企业财会专业刊物。作为财会业务指导类杂志 ,月刊面向企业、面向社会 ;紧跟改革开放的新形势 ,推动商品流通企业财会改革 ;务实求精 ,适时介绍新政策、新理论业务知识、新 The monthly magazine “Business Accounting” is a national professional accounting magazine of commodity circulation enterprises jointly issued by the State Internal Trade Bureau, the National Federation of Supply and Marketing Cooperatives and the State Grain Reserves Bureau. As a guidance magazine for financial and accounting business, the monthly magazine is oriented to the enterprise and the society. Keeping pace with the new situation of reform and opening up, it promotes the reform of the financial accounting system of commodity circulation enterprises; pragmatically refinement and timely introduction of new policies, new theoretical business knowledge and new