为了适应供销社经济形势发展的需要,经过广泛征求意见,我县于1988年元月对基层社实行进价核算。在此之前,我们在城关供销社进行试点,在总结经验的基础上普遍推行。具体步骤为:首先,对所有仓库商品都进行一次性落实库存,一切经济往来年内彻底结清。库存中出现的升、损、串户及价格问题当即调整。做到商品库存明细帐、金额对帐单、库存商品盘点表绝对相符。其次,仓库商品一律以原进价为定价依据。少数商品进货时间长、数额比重小,确实难找到进价,可按物价部门的综合差率倒求。再次,按照进价金额和库存数量、设置商品明细帐。基层社仓库、分社统一按新价实行核算。帐面保留的进销差价与倒价后实际核出差价的差额,按照会计制度规定,调整营业成 In order to meet the needs of the economic development of the supply and marketing cooperatives, after extensive consultation, our county implemented the purchase price calculation for the grass-roots level in January 1988. Prior to this, we conducted trials at the Chengguan Supply and Marketing Cooperative and implemented it on the basis of lessons learned. The specific steps are: First of all, all warehouse goods are subject to a one-time inventory, and all economic transactions are completely settled within the year. The problems of rises, losses, listings and prices that occurred in inventory were immediately adjusted. It is absolutely consistent with the commodity inventory sub-accounts, amount reconciliations, and inventory inventories. Second, the warehouse goods are all based on the original purchase price. When a small number of goods are purchased for a long period of time and the amount is small, it is indeed difficult to find the purchase price, which can be reversed based on the comprehensive rate of the price department. Again, set the goods subsidiary account according to the purchase price and inventory quantity. The grass-roots community warehouses and branches will implement unified accounting for new prices. The difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between