《国营粮食企业会计制度》规定,同时经营平价,议价粮油和其它商品的零售企业,其间接费用可按销售额比例计算分摊。由于平价、议价粮油销售价格差异很大,这种方法显然不合理。因此,间接费用应在粮油商品(包括平价和议价)和其它商品按销售额分摊的基础上,将粮油商品应分摊的部分,再按平价粮油和议价稂油的经营量进行分摊。第一步,按粮油商品和其它商品的销售额分摊。其计算公式如下: The “State-owned Grain Enterprise Accounting System” stipulates that the retail enterprises that operate at the same time as bargaining, grain, oil, and other commodities may share their indirect costs in terms of sales ratios. Due to the large difference in parity, bargaining grain and oil sales prices, this method is obviously unreasonable. Therefore, indirect expenses should be apportioned between grain and oil commodities (including parity and bargaining) and other commodities on a sales-basis basis, and the apportioned portion of grain and oil commodities should be apportioned according to the parity of grain, oil, and bargaining oil. The first step is to share the sales of grain and oil commodities and other commodities. The formula is as follows: