工业品零售企业一般都是采用“售价金额核算方法”的。这种核算方法是以“实物负责制”为中心环节,企业按经管商品品种或商品存放地点划分为若干经营柜、组,各设一实物负责人,各实物负责人对所经管商品负完全责任,在各实物负责小组内部,明确个人的职责分工,分别管理商品的购、销、存各个环节,加强企业内部经济责任制。财会部门的“库存商品”账户,以售价记账,只反映商品购、销、存售价金额,不反映商品的品种和数量。而在“库存商品”账户下 Industrial retail enterprises are generally used “price amount accounting method.” This method of accounting is based on the “physical responsibility system” as the central part of the business management of goods by species or place of storage is divided into a number of operating counters, groups, each with a physical responsible person, in-kind person in charge of the goods in full charge , In-house responsible for the group, a clear division of responsibilities of individuals, respectively, the management of goods purchase, sale, save all aspects of strengthening the internal economic responsibility system. Accounts of the accounting department’s “stock goods” account to account for the sale price, only reflect the amount of purchase, sale, storage price, does not reflect the variety and quantity of goods. And in the “stock goods” account