我同意杨家训同志在《财会通讯》1983年第9期《关于物资企业销售成果核算的商榷》一文提出的观点。现行物资企业会计制度,对物资销售成果不通过“物资销售收入”科目核算,而是在盈余科目中进行核算是不妥的。现就如何搞好物资销售业务成果核算补充几点意见: 建立物资销售业务成果核算帐户,将“物资销售收入”科目改为“物资销售”科目,核算企业物 I agree with Comrade Yang Jiaxun’s point of view in the article titled “Study on the Accounting of Sales Results of Goods and Materials Enterprises” in the 9th issue of the “Accounting Newsletter” in 1983. The current material enterprise accounting system does not scrutinize the sales results of goods through the “material sales revenue” subject, but rather accounts for surplus accounts. Now we will add a few opinions on how to do a good job in material sales business accounting: Set up an account for sales of material sales business results, change the title of “material sales revenue” to “substance sales”, and calculate accounting items