对财会人员少、业务量又大的县商业批发企业来说,财会人员最头痛的莫过于批发商品销售收入和成本的核算工作,特别是经营价值低、成交额小、批次多、销量大的企业,每个月的批发单据上万张,财会部门每个月往往要用一个人专门从事于这项核算工作。例如目前我市糖业烟酒公司,每个月的商品批发额约为16万元,批发单在1万张以上,如果按原来的核算办法,要做以下一些工作:①对单据进行复核,即检查单据 For accounting wholesale and retail enterprises, the large number of county commercial wholesale enterprises, the most headache for the accounting staff is the wholesale sales revenue and cost accounting work, in particular the low value of the business, the turnover of small, large batch and large sales Of enterprises, tens of thousands of monthly wholesale documents, accounting departments often use one person a month specializing in this accounting work. For example, at present, our city sugar alcohol and tobacco companies, wholesale goods each month about 160,000 yuan, the wholesale single in more than 10,000, according to the original accounting methods, to do the following work: ① review of the documents, That is, check the documents