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在经济体制改革中,不少零售企业打破了批零业务界限,在以零售为主的情况下,还兼营批发业务.有的企业设置批发专柜,将商品库存及销售截然划分,这样可以分别按照批发和零售企业商品核算办法结转销售成本.有的企业只一套商品库存,以零售为主,有时也兼批发,对于零售部分当然可以按零售金额核算制计算结转进销差价,对于批发部分怎样结转销售成本就有不同方法. 第一种方法,采用进价数量核算.假如,一定期(每日或每五日)内兼营批发销售金额为1,000元,此批商品零售价为1,100元,按品种数量及进价计算的销售成本为950元;则此项批发业务的分录应
In the reform of the economic system, many retail companies have broken the boundaries of zero-to-zero business. In the case of retail sales, they also run wholesale business. Some companies set up wholesale counters and divide the inventory of goods and sales so that they can separately The wholesale and retail enterprise accounting methods carry forward the cost of sales. Some enterprises only have one set of merchandise inventories, mainly retail, and sometimes wholesale. For the retail part, they can, of course, calculate the carry-forward price difference according to the retail value accounting system. There are different methods for how to carry forward the cost of sales. The first method is to use the purchase price calculation. If, for a certain period (daily or every five days), the wholesale sales amount is 1,000 yuan, the retail price of this batch of goods is 1,100 yuan, the cost of sales calculated according to the number of varieties and purchase price is 950 yuan; then the entry of this wholesale business should be