湖南省郴州市烟草公司的商品帐,是按照财会、业务、仓库“三帐分立”的方式设置的。以前,财会部门的商品明细帐,先要按照业务批发部门开具的销货发票逐笔登记,月终再分品种与仓库明细帐核对,然后再按核对后的数字结转成本。由于“三帐”核对时间都要集中在次月初的几天进行,再加上赶出会计月报,工作量十分繁重。这时如果出现财会商品 Chenzhou City, Hunan Province tobacco company’s commodity account, is in accordance with the accounting, business, warehouse “three accounts separate ” approach set. Previously, the accounts of the accounting department of the financial department, first in accordance with the wholesale sales department issued a sales invoice by the pen and paper, at the end of sub-varieties and warehouse inventory check, and then press the check after the carry-over costs. Due to “three accounts ” check-up time should be concentrated in the early days of the next few days, coupled with the withdrawal of accounting monthly report, the workload is very heavy. At this time if there is accounting for goods