一、对相应会计指标与统计指标的区别与联系理解不透 对会计报表《损益及分配表》中的“商品销售收入”与《批发零售贸易业法人、产业活动单位商品购进、销售、库存》（E202-1表）中“商品销售总额”指标的区别与联系理解不透。 首先从二者的区别来看：“商品销售收入”指批发 First, the difference between the corresponding accounting indicators and statistical indicators can not understand the relationship between the accounting statements “profit and loss and distribution” in the “sales of goods” and “wholesale and retail trade legal persons, industrial units of goods purchase, sales, inventory ”(E202-1 table)“ sales of goods ”indicators of the differences and contact can not understand. First of all, from the difference between the two point of view: “Sales of goods” refers to the wholesale