随着基层供销社农副产品收购、农业生产资料和生活资料供应业务的不断扩大,客观上要求基层社必须加强经营管理,及时了解和掌握仓库各种商品的进、销、存数量情况。要达到这个要求,会计核算就不仅要用货币形式反映商品价值情况,而且需要用实物形态反映商品的数量、规格、等级等情况。因此,我们 With the acquisition of agricultural and sideline products, the continuous expansion of the supply of agricultural means of production and subsistence materials, the grassroots cooperatives have to objectively demand that the grassroots organizations should strengthen their management and keep abreast of and grasp the import, sales and storage of various commodities in warehouses. In order to meet this requirement, accounting not only reflects the value of the commodity in the form of currency, but also needs to reflect the quantity, specification and grade of the commodity in physical form. therefore, we