当前,零售商品销售方式灵活多样,诸如零售企业兼营批发业务,批量作价销售,采用优惠价格销售等。这些新的销售方式,给售价金额核算法带来许多新的问题,其中较为突出的是难以准确地结转销售商品成本。为解决这一问题,我认为售价金额核算法的帐务处理可按以下方法进行: 无论采用何种销售方式销售商品,均按原售价记“营业收入”增加,(明细分类核算按“库存商品”相同的分户方法进行)原售价与实际售价的差额记“营业收入”减少;平时不反映售价销售成本,也不注销库存商品,月末根据“库存商品”帐户余额,“进销差价”帐户余额,“营业收入”帐户增方发生额,按下列公式计算,集中一次结转已销商品进销差价和进价成本,注销库存商品。 At present, the retail sales of goods are flexible and diverse, such as the retail business concurrently engaged in wholesale business, bulk sales, and sales at preferential prices. These new sales methods bring many new problems to the price-amount algorithm, among which the more prominent is the difficulty in accurately carrying out the cost of selling goods. In order to solve this problem, I believe that the transaction processing of the sales price algorithm can be carried out as follows: Regardless of the sales method used to sell the goods, the “operating income” is recorded at the original selling price. (Detailed accounting is based on “ “Inventory goods” is carried out by the same method of separate households. The difference between the original selling price and the actual selling price is recorded as “operating income” is decreased; usually the selling price is not reflected in sales price, nor is the inventory goods cancelled. At the end of the month, according to the “inventory goods” account balance, " The account balance of Invoicing Spreads, and the amount of increase in the amount of “operating income” accounts, calculated according to the following formula, centralizes the carry-over price and purchase cost of sold goods, and cancels inventory items.