天津市第三商业局子今年五月初,在所属零售企业中,贯彻执行了建立、健全商品帐(卡)、进货验收和商品盘点等三项制度,并已收到了显著效果。实践证明,贯彻执行这三项制度,是加强零售企业会计核算的基本环节。商品帐(卡)的形式取决于商品核算方法,而商品核算方法则决定于企业的经营特 At the beginning of May of this year, the Third Commerce Bureau of Tianjin Municipality implemented the three systems of establishing and improving commodity accounts (cards), purchase acceptance, and commodity inventory among its retail enterprises, and has already achieved significant results. Practice has proved that the implementation of these three systems is the basic link for strengthening the accounting of retail enterprises. The form of the commodity account (card) depends on the commodity accounting method, and the commodity accounting method depends on the business