供销社基层批发企业多采用“数量售价金额核算制”。在这种核算制下,对零售企业的让利,据我所知有三种不同作法,现举例说明如下: 设某基层批发企业售给某零售企业的商品,按品种的规定单价计算的金额为40万元,让利金额为0.5万元,对零售企业办理托收为39.5万元。第一种方法是:按实际托收金额作为“商品销售”,让利金额在销售中抵销,不作记载。其分录为: 增:商品销售 39.5 增:委托银行收款 39.5 Supply and marketing cooperatives at the grass-roots level wholesale enterprises use the “quantity price amount accounting system.” Under this accounting system, there are three different approaches to retail sales, as far as I know, and examples are as follows: To set up a basic wholesale company to sell goods to a retail company, the amount calculated according to the prescribed unit price of the product is 40. Ten thousand yuan, the amount of concessions is 0.5 million yuan, and the collection of retail companies is 395,000 yuan. The first method is: According to the actual collection amount as “commodity sales”, the profit distribution amount is offset in sales and no record is made. Its entry is: Increase: Commodity sales 39.5 Increase: Entrusted bank collection 39.5