《广西会计》1986年第2期刊载《改进零售商业企业核算方法的探讨》(以下简称《探讨》)一文后,相继又在第4期发表了《对零售商品浮动价格核算的设想》(以下简称《设想》)一文,读后很受启发。笔者认为,会计核算方法,也是一个需要不断深入研究和改进的问题。特别是在当前经济体制改革深入发展的新历史条件下,如何使会计工作更能适应社会主义商品经济管 After the article entitled “Discussion on Improving Accounting Methods for Retail Commercial Enterprises” (hereinafter referred to as “Discussion”) published in the second issue of Guangxi Accounting, published in the fourth issue one after another, the “Assumptions on Floating Price Accounting for Retail Commodities” Referred to as “vision”) a text, very inspired reading. The author believes that accounting methods, but also a need to continue to study and improve the issue. Especially under the new historical conditions of the in-depth development of the reform of the current economic system, how to make the accounting work more adaptable to the socialist commodity economy