油站成品油数量会计核算工作的关键是对成品油密度的把握和会计系统正确构造上。论文对油站成品油数量会计核算的步骤以及会计成品油数量管理目标的实现做了相关探讨。 The key to the accounting of the finished product oil at the petrol station is to grasp the density of the finished product and to correctly construct the accounting system. This paper discusses the steps of accounting for the quantity of refined oil product in oil station and the realization of the goal of quantity management of accounting refined product oil.