目前,有不少基层供销社的财会部门不设商品帐,对库存商品实行金额控制,以单代帐。笔者认为这种作法弊病很多:(1)不利于对库存商品加强管理,特别是在“四放开”的形势下,同一商品有不同进价,差价升溢是否全部入帐,难以控制。(2)不能随时掌握库存商品结构及其销售情况,不利于把好进货关和及时处理有问题商品并提 At present, many accounting departments of grass-roots supply and marketing cooperatives do not set up commodity accounts, and control the amount of goods in stock, with a single account. The author believes that this practice has a lot of drawbacks: (1) It is unfavorable to strengthen the management of inventory goods, especially in the “four release” situation, where the same product has different purchase prices, and whether the price difference overflows is fully accounted for and is difficult to control. (2) It is not possible to keep abreast of the structure of merchandise in stock and its sales situation, and it is not conducive to close the goods and promptly dispose of the merchandise in question.