商品采购核算比较观李孝林（教授）商品采购的核算与管理是会计实务中的重要一环，它涉及在途商品与库存商品的正确反映问题，搞得不好，既容易发生失误，核算工作量也比较大。商品采购的核算有三种方法。第一种是现行《商品流通企业会计制度》规定的作法，也是工业会计材... The Comparison of Commodity Procurement Accounting Li Xiaolin (Professor) The accounting and management of commodity procurement is an important part of accounting practice. It involves the correct reflection of the goods in transit and the inventory of commodities. It is not easy to make mistakes. The calculation workload is also easy bigger. There are three ways to calculate the purchase of goods. The first is the current “commodity circulation accounting system,” the provisions of the practice, but also industrial accounting materials ...