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长期以来，商品零售企业实行“售价全额核算，实物负责制”这一融会计核算及商品实物管理为一体的核算管理制度。实行新增值税以后，为了既贯彻增值税条例，又不破坏零售企业行之有效的核算管理制度，在财政部编制的《会计制度补充规定及问题解答》一书中明确指出：商业零售企
For a long time, commodity retailers have implemented the accounting management system of “Accounting for Total Price and Responsibility in-kind”, which integrates accounting and physical management of goods. After implementing the new value-added tax, in order to implement the VAT regulations without undermining the effective accounting and management system of retail enterprises, it is clearly pointed out in the Supplementary Provisions on Accounting Regulations and Answers to Questions compiled by the Ministry of Finance that commercial retailers