Article 48 of Chapter VII "Costs and Expenses" of the Financial System of Commodity Circulation Enterprises stipulates that the commodity procurement costs of enterprises are divided into domestic procurement costs and foreign procurement costs. The purchase price cost of domestically purchased goods includes the original purchase price of domestically purchased goods and the taxes paid during the purchase process. The purchase price cost of goods purchased overseas refers to all kinds of expenses incurred before the imported goods arrive at the destination port, including purchase price, import tax, difference in purchasing foreign exchange, etc. Entrusting other units to import also includes related expenses paid to the entrusted units. In the profit statement of commodity circulation enterprises, the purchase cost of commodities is included in the sales cost of commodities, and the transportation and miscellaneous expenses are included in the operating expenses. Due to the large proportion of freight and miscellaneous fees in the cost of commodity circulation enterprises, and with the further improvement and development of market economy, the purchase and sale activities of enterprises are no longer limited to the same city and province, and have broken through provincial boundaries and even national boundaries, and the proportion of freight and miscellaneous fees in the cost has an upward trend. In this case, if the freight and miscellaneous fees are included in the operating expenses, on the one hand, the operating expenses will suddenly increase, on the other hand, the purchasing cost of commodities will be reduced accordingly, which will distort the purchasing cost of commodities and affect the decision-making of operators. According to the principle of matching revenue and expenditure, the freight and miscellaneous expenses of an enterprise are the expenses paid for purchasing goods and finally obtaining income. This part of the cost is included in the procurement activities, accounting for a large proportion, and naturally should be included in the purchase price of goods.