商业批发企业在专门从事媒介成批商品流转活动中,担负着组织各种工农业产品进入市场,调节市场供应,合理储备商品等任务。所以资金占用量相当大。因此,商业批发企业的库存计算是否准确,影响着销售成本、销售毛利是否准确,是批发企业会计核算中十分重要的环节。而正确计算商品销售成本,又是正确计算销售毛利,正确反映企业经营成果的重要前提。商业批发企业一般实行进价数基金额核算。按会计制度规定,计算商品销售成本的方法有以下几种:一是加权平均法;二是分批实际进价法;三是库存数量加权 Commercial wholesale enterprises specializing in the circulation of bulk media goods activities, responsible for organizing a variety of industrial and agricultural products to enter the market, regulating the market supply, reasonable reserve of goods and other tasks. So the amount of funds is quite large. Therefore, the commercial wholesale enterprises inventory accuracy, affecting the cost of sales, sales gross profit is accurate, is the wholesale business accounting is a very important part. The correct calculation of the cost of goods sold, but also the correct calculation of sales gross profit, an accurate reflection of the important premise of business results. Commercial wholesale companies generally implement the purchase price of the amount of base amount accounting. According to the provisions of the accounting system, there are several methods to calculate the cost of goods sold: one is the weighted average method; the other is the actual purchase price method in batches; the third is the inventory quantity weighted