现行《二轻集体所有制工业企业会计制度》中,增路了“门市部商品”科目。目的是为了适应手工业“前门设店、后面设厂”的传统经营特点,手工业合作厂、社根据需要可以设立门市部,用以推销自己的产品,直接听取消费者的意见,改进自己的产品。因此,会计部门必须组织“门市部商品”的核算。“门市部商品”是指将库存产成品拨给企业自设的零售门市部准备出售的产品。它的核算方法,一般可按产品的实际成本进行核算,如产品的种类繁多,也可按产品的售价进行核算,即商业企业所普遍采用的“拨货计价,实物负责制”的核算方法。现仅将按实际成本的核算方法,介绍如下: The current “two light collective ownership of industrial enterprises accounting system”, increase the “shops ” subjects. The purpose is to adapt to the handicraft industry “front door set up shop, set up factories behind ” the traditional operating characteristics, handicraft factory cooperation, according to the needs of the agency can set up shops, to sell their products, to directly listen to the views of consumers and improve their own product. Therefore, the accounting department must organize the “shop ” accounting. “Shop Products ” refers to the inventory of finished products allocated to the company’s own retail shops ready for sale. It’s accounting methods, generally according to the actual cost of the product accounting, such as a wide range of products, but also can be calculated according to the price of the product, which is commonly used by commercial enterprises, “Mediate pricing, in-kind responsibility system” Accounting Method. Now only the actual cost of accounting, introduced as follows: