《广西会计》编辑部:《广西会计》1986年第二期发表梧州供销分校莫玲同志题为“进销差价的结算”的文章(以下简称《莫文》)。我们阅后,认为有些提法和会计分录的处理不大符合商业部制订的《供销合作社会计制度》和有关文件规定,现提出我们的看法,供研究。《莫文》中对月末计算出销售商品已实现的进销差价,冲减销售成本,采取“先红字冲销原结转成本分录,再用兰字作真实成本分录”的做法,与新会计制度规定不符, “Guangxi Accounting” Editorial Department: “Guangxi Accounting” in 1986 the second issue of Wuzhou Supply and Marketing School comrades entitled “Settlement difference settlement” article (hereinafter referred to as “Mo Wen”). After reading the above, we think that some of the formulation and accounting entries are not handled in such a way as to meet the requirements of the Accounting System for Supply and Marketing Cooperatives and the relevant documents set forth by the Ministry of Commerce. We hereby present our views for study. “Mo Wen” at the end of the month to calculate the sale of goods has been realized in the sales post spreads, offset the cost of sales, take the “first red write-off original carry-over cost entry, then use the word for the true cost of entry,” the practice and new Accounting system does not match the rules,