国营农场在产品销售过程中,要发生各种销售费用。如销售过程中发生的运输、包装、广告费以及为销售产品而专设的机构的经常费用(包括职工工资、业务费、办公费)等。这部分费用的多少,直接影响企业经济效益的高低。随着商品经济的发展,市场竞争的激烈,销售费用的比重在逐渐增大,对这部分费用的管理与核算要求更高。根据国营农场财务会计制度的规定,销售费用要通过“销售”一级科目进行核算。发生销售费用时,借记“销售——××产品”科目,贷记“银行存款”或“现金”等有关科目。在实际工作中,这种核算十分不便:第一,每发生一笔销售费用经济业务,都 State-owned farms in the process of product sales, all kinds of sales costs. For example, transportation, packaging, and advertising expenses incurred during the sales process, as well as the recurring expenses (including employee wages, business expenses, and office expenses) of the institutions designated for selling products. How much this part of the cost directly affects the level of economic efficiency of enterprises. With the development of commodity economy and fierce market competition, the proportion of sales expenses is gradually increasing, and the management and accounting requirements for this part of costs are higher. According to the regulations of the state-owned farm financial accounting system, sales expenses must be accounted for through the “sales” first-level subjects. When sales expenses occur, debit the account titled “Sales-××Products” and credit the relevant subjects such as “bank deposits” or “cash”. In practice, this kind of accounting is inconvenient. First, every time a sales expense economic business occurs,