批零兼营型企业本身就是较为特殊的一类企业,因此,涉及到这类企业库存商品的会计处理之时,要结合该企业自身独有特点,根据这些特点制定出切实有效的处理办法和处理方案。这其中分账管理不失为一种较好的办法。构建清晰的账目对于盘点商品、研究商品结构的合理性具有重要意义,因此,做好库存商品的会计处理工作对于企业的长远发展必不可少。 Piling and 兼营 enterprises itself is a relatively special type of enterprise, therefore, involving such enterprises inventory of goods, when combined with the company’s own unique characteristics, according to these characteristics to develop an effective approach and deal with Program. Divided account management which after all, is a better way. Constructing a clear account is very important for the inventorying of commodities and the study of the rationality of the commodity structure. Therefore, the accounting treatment of inventory commodities is essential for the long-term development of the enterprise.