商品流通企业实行新税制后，按现行会计制度规定，以销售额结转商品销售成本时，出现了省少转销售成本的情况，影响了成本、利润的真实性，本文拟就准确结转商品销售成本谈些浅见。一、少结转销售成本的发生现以一零售商店1994年期初售价核算的库存商品100，000元，进销差价为 Commodity circulation enterprises after the introduction of the new tax system, according to the provisions of the current accounting system, the sale of goods carried over the cost of sales, there have been fewer provinces turn the cost of sales, affecting the authenticity of costs, profits, this article intends to accurately carry forward the goods Talk about sales costs. First, the less carry-over cost of sales is now a retail store at the beginning of 1994 selling price of inventory of 100,000 yuan, the difference is