商品溢余,在粮食商业企业是经常发生的,而且往往数额较大。粮食商业企业实行承包经营责任制以后,有些企业对商品溢余的核算常常违反会计制度,即:不及时将溢余商品作会计处理,在帐表上反映,而等到年终时以溢余商品来调剂当年利 Commodity surplus, in the food business enterprises are frequent, and often large amount. After the grain commercial enterprises implement the responsibility system of contracting management, some enterprises often violate the accounting system by accounting for the surplus of products. In other words, the surplus commodities are not accounted for in a timely manner and are reflected on the account book. Adjust the year profits