现行《商业会计制度》规定:商业企业在组织商品从生产领域转向流通领域的过程中所发生的一切费用支出,除煤炭商品运杂费外,其他商品,不论是直接费用,还是间接费用,统作为商品流通费用在“费用”科目列支。因此,商业企业的商品成本只是商品购入的原价(又称进价),不能表现出商品的完全成本。我认为,这种核算制度,虽简化了核算手续,但违背商品价值计算的一般原则,造成了库存商品价值的虚减和商品成本的不实。因此,有必要进行改革。本文试 The current “Commercial Accounting System” stipulates that all expenses incurred by commercial enterprises in the process of moving a commodity from the production area to the circulation area shall be treated as if all other commodities, whether directly or indirectly, Commodity distribution costs are charged to the “expenses” account. Therefore, the cost of goods of commercial enterprises is only the original price (also called purchase price) of purchased goods, and can not show the complete cost of goods. I think this accounting system, although simplifying the accounting procedures, violates the general principles of calculation of the value of the goods, resulting in the diminution of the value of the goods in stock and the inaccuracy of the cost of goods. Therefore, reform is necessary. This article test