如何计算商品购进总额,目前大体有三种意见:一种主张不论是单货同到,单到货未到或货到单未到,均在“在途商品”帐户核算,以“在途商品”帐户的增加方发生额作为商品购进总额,其依据是以支付货款作为商品购进成立的标志。第二种主张用并户法进行商品购进核算,商品购进总额=“在途商品”帐户的增加方发生额+该帐户有减无增的发生额。其依据是以支付货款取得商品的所有权和虽未付款但取得了商品实际支配权两者结合起来作为商品购进的成立。第三是主张用分户法进行商品购进核算,商品购进总额=“库存商品”帐户的 How to calculate the total amount of goods purchased, there are generally three kinds of opinions: At present, one opinion is irrespective of whether a single shipment arrives, and the single arrival does not arrive or the goods arrival has not yet arrived. Both are accounted for in the “in-transit goods” account and used as “in transit goods” account. The increase in the amount of party purchases as a total amount of purchases of goods is based on the payment of purchases as a sign of the establishment of purchase of goods. The second type advocates the use of the concurrent household method for accounting of purchases of goods. The total amount of purchases of goods is equal to the amount of increase in the “in transit goods” account + the amount of deduction from the account. It is based on the combination of the payment of goods to obtain the ownership of the goods and the fact that they have not paid but have obtained the actual right to control the goods. The third is to advocate the use of the household law for commodity purchase accounting. The total purchase amount of goods is equal to the value of the “inventory goods” account.