笔者曾因带学生下基层进行财会专业实习,发现不少商业企业,特别是零售商业企业,很少对包装物减重和超重进行过核算,甚至一些基层商业企业的财会人员对何谓包装物超重,何谓包装物减重,概念也弄不明白。因此,特写此文,以引起同志们的重视。零售商业企业购进以重量(如桶装油、袋装散饼干等)计算的商品,在验收时,财会部门应按照扣除 The author once took students under the grassroots to conduct financial and professional internships, and found that many commercial enterprises, especially retail commercial enterprises, seldom accounted for the weight loss and overweight of the packaging, and even the accounting personnel of some grass-roots commercial enterprises were overweight for packaging. What does the concept of weight loss on the packaging mean? Therefore, the article was featured in order to arouse the comrades’ attention. Retail commercial enterprises purchase commodities calculated by weight (such as bottled oil, bagged bulk biscuits, etc.), and the accounting department shall deduct