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商业企业商品核算主要有两种方法：一是实行进价核算，二是实行售价核算。进价核算主要是以进价登记入帐；售价核算是以进价加差率后的商品售价登记入帐。两种核算在方法及步骤上有着本质的区别。会计人员在操作过程中由于商品售价核算存在着不少问题，影响了企业经营成果及库?
There are two main methods for commodity accounting in commercial enterprises: one is to implement purchase price calculation, and the other is to implement price accounting. The purchase price is mainly accounted for by the purchase price registration; the price calculation is accounted for by the purchase price after the purchase price increase rate. There are essential differences between the two methods of accounting and the steps. Accounting personnel in the process of operation due to the price of goods accounting there are many problems, affecting the company’s operating results and library?