在商业企业中,往往由于仓库与门市部、门市部与柜组的内部调拨,你方已入帐、我方尚未入帐,以及记帐串户、单方改帐、做错帐等主、客观原因,致使财会部门帐上有帐,实物单位无帐,或实物单位有帐、财会部门无帐等未达帐项。因此,有必要编制库存商品余额调 In commercial enterprises, due to the internal allocation of warehouses and shops, salesrooms, and cabinet groups, you have entered the account, we have not yet entered the account, as well as account-entry, unilateral change, wrong accounting, etc. Reasons, resulting in accounting accounts on the accounts department, physical units without accounts, or physical units have accounts, accounting departments and other accounts are not accounted for. Therefore, it is necessary to compile stock balances