基层供销社实行三级核算,关键是准确计算柜组的盈亏.过去的柜组核算,通常是指群众核算,它是以商品销售额为轴心,按照差价率和费用率,由职工群众核算经济活动的一种形式.但是,这种核算的结果与企业实际的经营成果有较大的距离,往往流子形式.随着经营责任制的推行,企业的经营成果与职工的利益息息相关,对各项经济指标的核算,普遍要求做到具体、细致、准确.因此我们在分社、商店实行半独立核算的基础上,通过试点,逐步推行分柜组计算盈亏.大体做法是:一、正确核算进销差价.按柜组设立进销差价分户明细帐,把日常发生进销差价的会计事项,直接记入各个柜组.由于基层供销社的经营品种数以千计.差价率相差悬殊,正确计算各柜组的进销差价是正确计算盈亏的前提.在核算柜组进销差价 The key to the implementation of the third-level accounting at the grass-roots supply and marketing cooperatives is to accurately calculate the profit and loss of the cabinet group. The accounting of the past cabinet group usually refers to the mass accounting, which is based on the sales volume of goods and is calculated by the employees according to the difference rate and expense rate. A form of economic activity. However, the results of such calculations have a great distance from the actual operating results of the enterprise and are often in the form of flows. With the implementation of the management responsibility system, the operating results of the enterprise are closely related to the interests of the employees. The calculation of various economic indicators is generally required to be specific, meticulous, and accurate. Therefore, based on the semi-independent calculations adopted by branches and stores, we gradually implement the calculation of profit and loss by the cabinet group based on trials. The general approach is: 1. Correct accounting Invoicing difference. According to the cabinet group set up the difference account of the difference between the sales price, the daily accounting transactions into the difference between the sales account directly into each cabinet group. Since the grass-roots supply and marketing cooperatives operating in thousands of species. The difference in the price difference, Correctly calculating the difference between the inward and outboard price of each cabinet group is the premise for the correct calculation of profit and loss.