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为了真实地反映商业零售企业的库存商品和已销售商品的进销差价,每年年终决算前要对企业库存商品的进销差价进行一次核实调整。根据现行《供销合作社会计制度》的规定,要按商品盘点表每一个品名的数量乘以原价或最后进价,计算出全部库存商品进价总金额。以库存商品售价总金额减去进价总金额即为库存商品应保留的进销差价。如按品种计算有困难者,亦可按大类商品综合进销差价率计算。但是,不论按每一个品名的进价该实调整或是按大类商品综合差价率计算,都是烦锁而不准确的。因为一般基层供销社,经营几千上万个品种的商
In order to truly reflect the difference between the in- and out-of-sales prices of merchandise merchandise and sold merchandise of commercial retail companies, a verification adjustment of the difference between the inventories and the inventories of the merchandise inventories is conducted before the end of the year-end accounts. According to the provisions of the current “Social Supply and Sales Cooperation System”, the total amount of purchase price of all the inventories shall be calculated by multiplying the original price or the final purchase price by the quantity of each product name on the commodity inventory table. The total amount of the inventory price minus the total amount of the purchase price is the difference between the purchase price and the inventory price that should be reserved for the inventory item. For those who have difficulties in calculation according to varieties, they can also calculate the difference rate of comprehensive sales of big commodities. However, regardless of the purchase price of each product name, the real adjustment or the calculation of the comprehensive price difference of major commodities is annoying and inaccurate. Because the general grass-roots supply and marketing cooperatives operate thousands of varieties of businesses.