实行新税制后,财政部对采用“售价核算,实物负责制”核算办法的商业零售企业如何进行会计核算作了以下规定:1.“库存商品”按含税零售价记帐;2.进货商品进价与含税售价的差额,作为商品进销差价处理;3.商品销售时按含税售价记帐。销售成本按含税售价成本结转;4.计算出销项税后,将商品销售收入调整为不含税的收入;5.月末,按含税的商品进销差价率计算已销商品应分摊的进销差价,根据计算出来的已销商品应分摊的进销差价调整商品销售成本。例:某零售商店,1994年5月5日购进 B 商品一 After the introduction of the new tax system, the Ministry of Finance has made the following provisions on how to conduct commercial accounting for commercial retailers that adopt the accounting principle of “selling price in kind and in-kind responsibility”: 1. “Stock Goods” ; 2 purchase price difference between the purchase price and the tax price, as the difference between the sale price of goods; 3. Sale of goods according to the tax price. The cost of sales carried forward at the cost of tax-based costs; 4. Calculate the output tax, the sales revenue adjusted to tax-free revenue; 5. At the end of the month, Distribution of the spread of the purchase price, according to the calculated sales of goods should be assessed the difference between the sales of goods to adjust the cost of sales. Example: A retail store, May 5, 1994 B purchased a commodity