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酒泉县商业系统按照地区行署的意见,在百货、五金、烟酒三个公司的所属批发企业试行“商品削价准备金”制度。试行前,对历年商品削价损失作了统计、调查,又对库存有问题商品进行了摸底。经过测算,试定百货公司的预提比例为1.5—2％,五金公司为0.5—0.7％,烟酒公司为0.8—1％,以批发销售总额为基数,按月预提,列入成本。1984年共预提商品削价准备金33.67万元。当年使用了16.35万元,年终余额17.32万元。1985年上半年,共预提44.74万元,使用了28.78万元,结余33.28万元。试行一年来效果是显著的:一是对有问题商品能及时处理,使库存商品结构得到改善。1983年底,这三个公司的有问题商品为144万元,占库存商品的10.42％,1985年6月底,有问题商品为45万元;占库存商品的4.28％。二是资金周转加快。这三个公司1983年资金周转2.87次,
The Jiuquan County Commercial System, in accordance with the advice of the regional administrative department, tried the “commodity price cut reserve” system in the wholesale companies of department stores, hardware stores, tobacco and alcohol companies. Prior to the trial, statistics and investigations were conducted on the price reductions of commodity prices over the years, and goods with problems in inventory were mapped out. After calculation, the department’s pre-provision ratio is 1.5-2%, the hardware company is 0.5-0.7%, and the tobacco and alcohol company is 0.8-1%. Based on the total wholesale sales, it is pre-determined monthly and included in the cost. In 1984, a total of 336,700 yuan was prepared for commodity price cuts. In the year, RMB163,500 was used, and the year-end balance was RMB 173,200. In the first half of 1985, a total of 474,400 yuan was used for advancement, and 287,800 yuan were used, with a balance of 332,800 yuan. The results of the trial year are significant: First, the problematic commodities can be dealt with in a timely manner and the structure of the inventories can be improved. At the end of 1983, the three companies had 1.44 million yuan of defective products, which accounted for 10.42% of the stocks of goods. At the end of June 1985, there were 450,000 yuan of defective goods and 4.28% of the stocks of goods. The second is faster capital turnover. The three companies spent 2.87 rounds of funds in 1983.