本文通过对商贸企业的的采购费用新旧准则规定的对比,说明了新会计准则对商贸企业采购费用的规定更加合理的理由,指出了采购费用的归集、分摊进入期间成本的会计处理方法 In this paper, the contrast between the old and the new rules of the purchase cost of commercial enterprises shows that the new accounting standards for the purchase of commercial enterprises more reasonable grounds for the provisions of the procurement costs that have been collected, the cost of accounting methods to allocate the cost of entry