零售企业兼营批发业务,其商品核算办法,我认为,应采用以“售价金额核算制”为基础,对批发销售商品采用逐笔顺转成本的做法,同时冲出这部分商品的进销差价,月终计算综合差价率时,应扣除能搞批发业务的库存商品的金额和进销差价(即保留能搞批发业务这部分的库存商品的进销差价),使月终计算零售销售成本比较准确,月间的综合差价率不至升降相差悬殊,其具体做法,例举如下: Retailing companies engaged in wholesale business concurrently, and their commodity accounting methods, I think, should use the “sales value accounting system” as a basis, and wholesale sales of goods should be carried out cost by line, and at the same time the price difference between the purchase and sale of goods When calculating the composite price difference at the end of each month, the amount of inventory items that can engage in wholesale business and the difference between the selling price and the selling price (that is, keeping the difference between the selling and selling price of the inventory items that can engage in the wholesale business) should be deducted, so that the retail sales cost can be calculated at the end of the month. Accuracy and monthly difference in the overall difference rate will not be significantly different. The specific practices are as follows: