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根据现行商业会计制度,零售企业已销商品进销差价的计算可采用差价率计算法。经调查,有的企业采用这一方法计算结果不准确,其主要原因是: 1.商品溢余和损失按零售价转帐,未调整差价或全部记入差价帐户; 2.由于政策因素,现行有的商品零售价采用上下浮动价格,企业在商品入帐时,以最高价记帐,而实际销售时却不一定以最高价出售,在帐务处理中未随之下降价格,导致差价的计算不正确; 3.企业从生产厂家直接购进商品,由于种种原因,只部分反映厂零差价,另外的仅反映批零差价,厂批之间的差价却没有反映,以其它的帐户隐瞒了厂批差价,使差错发生;
According to the current commercial accounting system, the differential rate calculation method can be used to calculate the price difference between the retail sales of goods sold and sold. After investigation, some companies use this method to calculate inaccurate results. The main reasons are as follows: 1. Commodity surpluses and losses are transferred at retail prices, without adjusting the spreads or credited to the difference account; 2. Due to policy factors, there are The retail prices of goods are subject to floating prices. When the goods are entered into the account, the company records the highest price, but when it is actually sold, it is not necessarily sold at the highest price. The price is not reduced in the accounting transaction, resulting in the calculation of the difference. Correctly; 3. The company directly purchases commodities from the manufacturer. For various reasons, it only partially reflects the factory zero price difference, and the other only reflects the price difference between the batch and the batch. The difference between the factory batches is not reflected, and other accounts conceal the factory price difference. Make errors occur;