目前,各地三级批发企业的商品核算,大多采用数量进价金额核算。由于有些会计人员对商品规格、牌号不太熟悉,在登记商品明细帐时常常发生串户串号现象,影响企业会计核算的质量。对此,笔者认为三级批发企业可根据自己的业务特点,以及仓库和样品营业间分开设置的实际情况,改为“大类商品进价金额核算”和“售价金额核算、实物负责制”相结合的办法。即在会计核算上把整个批发企业视同一个批零兼营单位,其中对仓库实行“大类商品进价金额”核算;对样品营业间实行“售价金额核算、实物负责制”,其基本作法如下。1、帐簿设置。(1)财会部门设置两套商品明细帐。一套按实物负责人设置,实行售价金额核算,用以控制样品营业间的商品进销存情况;一套按商品大(?)设置类目帐,用进价金额控制仓库每类商品的收入拨出和结存情况。(2) At present, most of the commodity accounts for wholesalers in different regions are accounted for by the amount of purchase price. Because some accountants are not familiar with the product specifications and grades, the serial number phenomenon often occurs when registering the commodity subsidiary account, which affects the quality of enterprise accounting. In this regard, the author believes that the third-tier wholesale enterprises can change their actual business conditions, as well as the actual conditions set up separately between the warehouse and the sample business, to be replaced by “calculation of purchase price of major commodities” and “calculation of sale price amount and physical responsibility system”. The combined approach. That is to say, the entire wholesale enterprise is regarded as the same wholesale and retail unit in the accounting calculation, in which the “large amount of commodity purchase price” is calculated for the warehouse, and the “basic price calculation and physical responsibility system” is applied to the sample business room. as follows. 1, the book settings. (1) The accounting department sets up two sets of commodity subsidiary accounts. A set of physical person in charge, the implementation of the price amount accounting, used to control the sample sales and sales of goods in the sales situation; a set of goods by large (?) set up category accounts, with the purchase price to control the warehouse of each type of goods Income allocations and balances. (2)