自一九八六年一月一日起,供销社系统实行新的《供销合作社会计制度》(试行草案),新制度改增减记帐法为借贷记帐法,并改设了一些两用科目,但也存有一些问题。据了解,问题比较集中反映在“商品销售”的帐务处理上,因为供销社另售业务多,多数人认为“商品销售”作为两用科目,在帐务处理上不直观,对应关 Since January 1, 1986, the system of supply and marketing cooperatives has implemented a new “system of accounting for supply and marketing cooperatives” (tentative draft). The new system has changed the method of accounting for debit and credit to debit and credit and changed some dual-purpose Subject, but there are some problems. It is understood that the problem is more concentrated in the “commodity sales” of the accounting treatment, because the supply and marketing cooperatives to sell more business, most people think that “sales of goods” as a dual-purpose subjects, accounting treatment is not intuitive, the corresponding off