《上海会计》1983年第12期刊登杨柏盛同志介绍的“批发商业的‘先计毛利法’”,为批发商品销售结转成本提供了一种比较简便的方法。但有的批发企业,根据不同的销售对象,售价分档较多,就不适用“先计毛利法”,再在笔数多的情况下,也不宜用“逐笔结帐法”。由于上述原因,我们从1982年起,采取了另外一种办法。 In Shanghai Accounts, published in the 12th issue of 1983, Comrade Yang Bosheng’s “Pre-Mao Maturity Law for Wholesale Businesses” provided a relatively simple method for the carryover costs of wholesale merchandise sales. However, some wholesale companies, according to different sales targets, the price of more sub-files, it does not apply to “count the gross margin method”, and then in the case of a large number of pens, it is not appropriate to use “one by one billing method.” For the above reasons, we have taken another approach since 1982.