一、叶一宽同志认为,改变“营业收入”科目的应用方法,于法于理有出入。我认为只要有利工作就要改革,如果说制度规定的不能更改,那就没有必要去讨论改进核算方法的问题了。事实上,我们在改变了“营业收入”科目的使用方法后,“营业收入”帐户的增方发生额,反映销售商品的原售价金额,不仅为结转已销商品进价成本提供了正确依据,而且有利于计征零售税,加强税收监督。“营业收入”帐户的减方发生额反映原售价与实际售价的差额,这一资料,便于企业分析采用低于原售价销售商品时,对企业经济效果的影响。“营业收入”帐户的余额,反映销售商品的实际销 I. Comrade Ye Yikuan believes that changing the application method of the “business income” subject is different from the law. I think that as long as it is conducive to work, we must reform. If we say that the regulations cannot be changed, then there is no need to discuss the issue of improving accounting methods. In fact, after we changed the use of the “business income” account, the increase in the “operating income” account reflects the original sale price of the goods sold. This not only provides the correct price for carrying forward the purchased goods. Based on, but also conducive to the collection of retail tax, strengthen tax supervision. The amount of deductions from the “operating income” account reflects the difference between the original selling price and the actual selling price. This information is convenient for companies to analyze the effect on the economic effect of the company when selling goods at a price lower than the original price. The balance of the “business revenue” account, reflecting the actual sales of the goods sold