夏先飞和吴振声两同志在《财务与会计》1987年第9期上介绍了一种以毛利率为主体的“商品保本保利储存期查对表”。这对简化商业企业的商品保本保利期计算工作,无疑是有益的。但是,由于毛利率相同的商品,其销售税金率、固定费用率、日变动费用率及目标利润率不一定相 Xia Xianfei and Wu Zhensheng two comrades in the “Finance and Accounting” in 1987 on the 9th introduced a gross margin as the main “commodity preservation Paul period of storage ”. This is undoubtedly beneficial for simplifying the calculation of the capital preservation and profit-making period of commercial enterprises. However, the sales tax rate, fixed expense ratio, daily variable expense ratio and target profit rate are not necessarily due to the same products with the same gross profit margin