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商业批发企业结转销售成本,通常使用的方法有四种:加权平均法,最后进价法,毛利率计算法,和分批实际进价法。这四种方法各有利弊。加权平均法比较准确。但计算工作量大;最后进价法由于当前购进渠道比较多,同一品规不同批次的商品价格悬殊较大,其结果很难正确;毛利率计算法,手续简便,计算的结果与实际有较大的出入,同时也不适应批发商品按数量金额核算的要求;分批实际进价法,计算准确,由于要分清批次,逐商品结转.只能适应品种少,批量大的企业。从1981年起,我们有目的地指定百货、五金、副食、纺织四个公司各自采用一种方法结转销售成本,以三年为期,三年后任其自选。经过几年的实践,共同
There are four methods commonly used by commercial wholesale enterprises to carry forward the cost of sales: the weighted average method, the final purchase price method, the gross margin calculation method, and the batch actual purchase price method. Each of these four methods has its own advantages and disadvantages. The weighted average method is more accurate. However, due to the large amount of calculation work, the final purchase method has a large number of purchase channels, and the commodity prices of different batches of the same product are quite different. The result is difficult to be correct; the gross margin calculation method is simple and the calculation results are actual. There is a big difference, but at the same time does not meet the requirements for wholesale goods according to the amount of accounting; batch actual purchase method, the calculation is accurate, due to the need to distinguish between batches, carried forward by the goods. Can only adapt to small varieties, large quantities of enterprises . Since 1981, we have purposely designated department stores, hardware stores, non-staple food stores, and textile companies to adopt a method to carry forward the cost of sales in three years and three years later. After years of practice, common