漫话商品流通企业的“售价核算”梧州桂东会计师事务所谢学斌商品流通企业的库存商品，过去采用“售价核算”的方法，之所以为商业企业、特别是商品零售企业长期普遍使用，是因为它具有如下优点：１．总分类帐的库存商品帐户及其明细帐户在计算同一项商品的每次收入和发出... The “sales price accounting” of commodity circulation enterprises was reported by Xie Xuebin, an accounting firm of Zhangzhou-Guangdong accounting firm. The inventory of commodity circulation enterprises used the method of “sales price calculation” in the past, and it was widely used by commercial enterprises, especially commodity retailers for a long time. Because it has the following advantages: 1. The general ledger inventory item account and its child accounts calculate each income and issue of the same item...