基层供销社在进货时,收到批发企业付给的转批优待折扣,按现行会计制度,可以冲减“营业成本”,也可以增加“进销差价”。我认为在货物尚未售出时,尚无“营业收入”,而先有“营业成本”,于情理不合。同时,转批折扣冲减“营业成本”后,即转化为企业的当月毛利,若这批转批商品不能在进货月份全部售完,还要支付保管费、银行利息和发生商品损耗,等等。这样,就会造成各月的利润计算不够准确。因此,取得转批折扣以增加“进销差价”为好。这部 At the time of purchase, the grass-roots supply and marketing cooperatives receive discounted preferential treatment from wholesalers. According to the current accounting system, they can offset “operating costs” and increase “incoming sales difference”. I think that when the goods have not yet been sold, there is no “operating income”, but the “operating cost” first is not reasonable. At the same time, after subcontracting discounts to reduce “operating costs”, they will be converted into the company’s current month’s gross profit. If the batch of subcontracted goods cannot be sold out in the stock purchase month, the custodial fee, bank interest, and loss of goods will also be paid. . In this way, the monthly profit calculations will not be accurate enough. Therefore, it is better to obtain a subcontracting discount to increase the “incoming sales difference”. This one