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商品流通企业中的零售企业处于商品流转的最终环节,在会计核算处理上,根据对库存商品核算的不同,有售价金额核算法和进价金额核算法。本文对这两种会计核算方法进行了比较研究,得出这两种核算方法的优、缺点,并对其实际应用进行了探讨。
The retail enterprises in the commodity circulation enterprises are in the final stage of commodity circulation. In the accounting treatment, according to the different accounting of the commodities in stock, there are the methods of the amount of sale price and the method of purchase price amount. This paper compares the two accounting methods, draws the pros and cons of these two accounting methods, and discusses its practical application.