目前,对商业企业提取削价商品准备金,多主张按当期销售额一定比例提取,但按照一股规律销售额的增减与库存结构的好坏应成正比,而削价损失的多寡则与销售额的增减成反比。如果把商品削价准备金的提取与销售额比例挂钩,不但在理论上不尽妥贴,在实践中必然会出现多提少用或少提不够用的情况。我认为商品削价准备金应与商品库存相联系,库存越大,承担商品削 At present, for commercial enterprises to withdraw the reserve for commodity purchases, it is generally advocated that a certain percentage of sales will be drawn according to the current period, but the increase or decrease in sales according to a regular pattern should be proportional to the quality of the inventory structure, and the amount of loss in sales and sales should be reduced. The increase or decrease is inversely proportional. If the withdrawal of the reserve for commodity price cuts is tied to the proportion of sales, it is not only theoretically unsatisfactory, but in practice, there will inevitably be more cases of less use or less use. I believe that the reserve for commodity price cuts should be linked to the inventory of goods.