“两帐合一”是批发企业商品明细核算的一种形式。实际工作中有两种做法,一是财会部门的三级明细帐与业务部门的商品调拨帐合并;二是财会部门的三级帐与仓库部门的保管帐合并。这种由两套帐合并为一套帐的做法,只要帐簿设置合理,核算组织严密,财会、业务、仓库三个部门密切配合,是可以达到加强商品管理和准确计算商品销售进价成本的。广西梧州百货批发站和 “Two accounts one ” is a form of wholesale enterprise product details. There are two kinds of practical work, one is the accounting department of the third-level subsidiary and the business department’s commodity allocation account merger; the second is the accounting department of the three accounts and warehouse department custody account merger. This combination of two sets of accounts and a set of accounts as long as the books set reasonable, well-organized accounting, accounting, business, warehouse three departments in close cooperation is to strengthen the management of goods and accurate calculation of the cost of goods sold purchase price . Guangxi Wuzhou wholesale department stores and