商业部门针对零售柜组商品多,交易频繁,数量零星,售价比较统一的特点,普遍采用商品的进销存都按零售价格记帐,不设数量账以金额控制和管理的实物负责制。采用这种核算方法具有很多优点:如简化销货手续,方便顾客,减轻营业员劳动强度,提高工作效率及服务质量,简化会计记帐手续等。但采用这种核算方法,必须加强价格管理和盘点工作,检查帐实是否相符,及时发现问题,保证商品、财产的安全。经检查我县供销系统各单位虽对零售柜组盘点作了很大努力,还发现有下列一些问题: Commercial departments for the retail cabinet group of goods, frequent transactions, the number of sporadic, the price is more uniform characteristics, the general use of goods in the inventory according to the retail price accounting, not the amount of the account in the amount of control and management of the physical responsibility system. Adopting this accounting method has many advantages such as simplifying sales procedures, facilitating customers, reducing salesman’s labor intensity, improving work efficiency and service quality, and simplifying accounting and accounting procedures. However, this accounting method, we must strengthen price management and inventory, check the accounts are consistent, timely detection of problems, to ensure the safety of goods and property. After checking the various units of our county supply and marketing system inventory counters made a lot of efforts, but also found some of the following problems: