在会计分析工作中,有的单位对资金实物形态构成是否合理,往往注意不够。如外贸企业资金表内资金占用方的商品资金包括“在途出口商品”、“库存出口商品”、“加工中商品”、“原材料”、“样、展品”等,它们都是由各种具体的商品构成的。如供销社企业资金表内的“库存商品”,包括日用百货、副食品、农业生产资料等上于稀具体商品。由于我们对组成商品资金实物形态的各种具体商品所占比例是否合理,不作分析,因而盲目采购、商品积压或脱销现象经常发生。有的商品积压多了,削价处理,经济损失很大。这种情况的出现,除了业务活动的盲目性外,会计工作未及时做好商品库存结构分析、不能及时反映情况,也有一定的关系。财会部门在编制报表、做会计分析时应能综合、全面、系统地反映各个时期企业的经营管理、资金运动和经济效益。以资金占用情况为 In the accounting analysis work, some organizations often pay insufficient attention to the rationality of the physical form of funds. For example, the commodity funds of the fund occupiers in the foreign trade company’s capital table include “exporting goods at the road”, “inventory export goods”, “processing goods”, “raw materials”, “samples, exhibits”, etc. Commodity composition. For example, the “inventory commodities” in the corporate fund table of the supply and marketing cooperatives include daily commodities, non-staple foods, agricultural production materials, etc., on rare specific commodities. Since we have no analysis of the proportion of specific commodities that make up the physical form of commodity funds, we do not analyze them. As a result, blind purchases, backlogs of goods, or out-of-stocks often occur. Some products have a backlog of more goods, and price cuts deal with them, resulting in large economic losses. The emergence of this kind of situation, in addition to the blindness of business activities, the accounting work did not do a good job analysis of the commodity inventory structure in time, can not reflect the situation in a timely manner, but also have a certain relationship. The accounting department should be able to comprehensively, comprehensively, and systematically reflect the operation management, capital movement, and economic benefits of enterprises in each period when preparing statements and doing accounting analysis. Take the capital occupancy as