商业企业现行的运杂费核算方法,除煤炭企业外,一般都实行收付实现制,这种办法影响企业正确核算盈亏.目前有许多同志正在进行探索,并提出了一些改革意见(《财会通讯》、《商业会计》都有文章论述).其中主要是两种方法.一种是按商品的存销比例分摊进货运杂费;另一种是将商品的进货运杂费视为进价成本,在支付时直接冲减“进销差价”.我认为这两种办法都不能达到正确核算费用支出和准确反映盈亏的目的.要 In addition to the coal companies, the accounting method of shipping and miscellaneous expenses of commercial enterprises is generally implemented by the realization of collection and payment. This method affects the correct accounting of profits and losses of enterprises. Many comrades are currently exploring and put forward some reform opinions (“Cash and Accounting”). “Commercial Accounting” has articles to discuss). There are mainly two methods. One is to apportion the freight and miscellaneous fees according to the ratio of storage and sales of goods; the other is to regard the shipping charges of the goods as the purchase cost and pay the price. When directly offsetting the “incoming and selling price difference”, I think that neither of these methods can achieve the goal of correctly accounting for expenses and accurately reflecting profit and loss.