【摘 要】
：
工业品零售企业由于具有经营品种繁多,规格复杂,交易频繁,数量零星的业务特点,决定其主要采用售价金额核算法,即“售价金额核算,实物负责制”。实践充分证明,这种方法不仅是
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工业品零售企业由于具有经营品种繁多,规格复杂,交易频繁,数量零星的业务特点,决定其主要采用售价金额核算法,即“售价金额核算,实物负责制”。实践充分证明,这种方法不仅是一种商品核算方法,而且也是一种行之有效的商品管理制度,它具有其他方法无法代替的优越性。然而,随着物价改革的不断深入,国家实行“双轨”制价格,指令性商品价格逐步减少,指导性商品价格不断增加,企业有权在国家规定范围内实行价格浮动,零售企业商品价格变动频繁,给售价金额核算带来了一些问题,主要表现在以下几个方面:
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