最近,我们到某厂财务科参加社会实践,发现该厂在“企业管理费”总帐科目下,增设了“销售费用”明细科目,将产品销售费用全部列入企业管理费。我认为这种作法不利于正确考核企业的产品生产成本和销售成本。按照现行财务制度规定可以单独设置“销售费用”总帐科目,也可以在“销售”总帐科 Recently, we went to the finance department of a factory to participate in social practice and found that the factory added “sales expenses ” details subjects under the “corporate management fee ” general ledger account, and all the product sales expenses are included in the enterprise management fee. I think this approach is not conducive to the correct assessment of the enterprise’s product cost and cost of sales. In accordance with the provisions of the current financial system can be set separately “Sales Expenses ” G / L accounts, you can also “Sales ” G / L Section