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商业批发企业为了扩大销售,往往采用优惠价格、批量浮动价格、按累计进货额分档次返还差价的办法,向进货单位让利。如石家庄市生产资料批发部与市内十家零售商场联营销售力车、三轮车。这些零售商场除在进货时享受优先供货和合理的批零差率外,年终还按各商场进货额的多少,分档次按5～6％的差率返还。按现行会计制度规定,批发企业销售商品,按实际销售价格记入“营业收入”科目,返还差价时也要冲减“营业收入”科目(也有的作“联营支出”处理),这样不仅虚增了销售,造成利润虚假,而且还要多交批发
In order to expand sales, commercial wholesale companies often use discounted prices, bulk floating prices, and the method of returning the difference in accordance with the cumulative purchase amount. For example, Shijiazhuang City’s production materials wholesale department and the city’s ten retail shopping centers jointly sell sales vehicles and tricycles. In addition to the preferential supply and reasonable odds and disparities in the purchase of these retail outlets, these retail outlets are also refunded at the end of the year by the percentage of purchases made by various shopping malls and sub-ratings by 5 to 6%. According to the current accounting system, wholesalers sell goods, and they are charged to the “operating income” subject according to the actual sales price. When returning the difference, they are also offsetting “operating income” subjects (and some dealing with “association expenditures”). Sales, resulting in false profits, but also to pay more wholesale