商业企业现行会计制度为了简化核算,把商品运杂费和利息支出统统采用收付实现制一次列支,弊多利少,必须从实际出发加以改进。为探索这一课题,我们调查了四个具有代表性企业,事实证明,凡是经营费用支出大的商品和企业,或者是经营购销季节比较悬殊的商品和库存大的企业,应保留运杂费和利息支出(以下简称两项主要费用)的数额就大。如果把这两项主要费用在发生时一次列支,势必不能正确反映商品成本和经营成果,还影响到正确处理企业同国家之间的关系。但对费用支出较小,或者是周转快的企业来说,保留期末库存商品的两项主要费用,就显得意义不大。按1981年 In order to simplify the accounting, the current accounting system of commercial enterprises adopts the system of receipts and payments to realize expenditures at one time. The disadvantages are more beneficial and less, and must be improved from the actual point of view. In order to explore this issue, we investigated four representative companies. The facts have proved that any goods and enterprises that have large operating expenses, or companies that have a large stock of goods during the season of buying and selling, and companies with large stocks, should retain transportation charges and interest. The amount of expenditure (hereinafter referred to as the two major expenses) is large. If these two major expenses are paid out at the same time, they will inevitably fail to accurately reflect the cost of goods and business results, and will also affect the correct handling of the relationship between the enterprise and the state. However, for those companies with small expenditures or fast turnover, it is of little significance to retain the two major expenses of the end-of-the-box commodities. By 1981