我站搞批零一体化经营的时间虽不长,但在核算上却出现过几次反复。问题的焦点是各零售商店的内部调拨应该如何作价。现根据我站几年的实践和商业部的要求,提出如下看法。一、关于进价移库核算。采用进价移库核算可以增强企业的整体竞争能力。零售商店从内部按进价调进商品,价格低,在市场竞争中有一定的优势。采用这种方法,应该做好如下工作:(1)要选择好进价,并确保其准确运用。内部批零双方虽同属一个企业,但各有自己的责任目标和经济利益。如价格执行不一致,同样会使责任核算不真 Although I did not have a long time to integrate P2P business, I have seen several iterations in my accounting. The focus of the issue is how the internal allocation of retail stores should be priced. Based on the practice of the station for several years and the requirements of the Ministry of Commerce, I present the following views. First, on the purchase price move library accounting. The use of purchase price transfer accounting can enhance the company’s overall competitiveness. Retail stores adjust their purchase prices into products at a low price and have certain advantages in market competition. Using this method, you should do the following work: (1) Choose a good purchase price and ensure its accurate use. Although both internal and wholesale parties belong to the same enterprise, each has its own responsibility and economic interests. If price execution is inconsistent, it will also make accounting of responsibilities not true.