批发企业结转商品销售成本有顺结法和倒挤成本法两种。用顺结法结转的成本比较正确,但工作量大。用倒挤成本按,在期末—次结转成本,计算和手续都比较简单。有益于使财会人员从繁忙的事务中解脱出来,从而集中精力,参与企业的经营管理。我们根据本单位的实际情况,在成本结转上以正确、及时为原则,运用帐户相互间的控制,采取顺 Wholesale enterprises carry forward the cost of goods sold along the way and reverse the cost of two. The cost of using the forward method to carry forward more correct, but the workload. With the reverse squeeze costs press, at the end - the cost of carry-over, calculation and formalities are relatively simple. Benefit from the busy people in the accounting staff to be freed, so as to focus on participating in the business management. We based on the actual situation of our unit, the cost of carry-forward on the right and timely as the principle, the use of mutual account control, take Shun