商品流通费是商业企业在组织商品流通过程中,所耗费的社会劳动的货币表现,它是商业成本的重要组成部分。商业供销现行会计制度规定,在一个会计报告期内发生的所有费用,不论商品销出与否,销多销少,一律计入成本。即在月终记入“利润”科目的减方。我认为这种核算方法,不利于正确计算企业的经营成果,挖掘增收节支的潜力,改善经营管理,也不利于落实当前的经济責任制,正确处理国家、企业和职工个人三者之间的关系。改革这种核算方法是势在必行。商品流通费开支的多少,受商品流转的制约。一般来说,购进多,费用多;购进少,费用少。由 The commodity circulation fee is the currency performance of the social labor consumed by the commercial enterprise in the process of organizing the commodity circulation. It is an important part of the commercial cost. The current accounting system for commercial supply and marketing stipulates that all expenses incurred during a financial reporting period, regardless of whether the merchandise is sold or not, will be sold more or less, and will be included in the cost. That is, the end of the month is credited to the “profit” account. I think this kind of accounting method is not conducive to the correct calculation of the company’s operating results, taps the potential for increasing revenues and expenditures, and improves the management of operations. It is also not conducive to the implementation of the current system of economic responsibility, and correctly handles the problems among the state, enterprises, and employees. relationship. Reforming this accounting method is imperative. The amount of commodity circulation expenses is constrained by the circulation of commodities. In general, more purchases, more costs; less purchase, less cost. by