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一、一般的推导方法及疑问许多商品在流通过程中不可避免地要发生一些损耗。商品损耗按其发生的环节不同,可以划分为运输损耗、保管损耗和销售损耗三类。任何损耗了的商品金额是无从收回的,为于补偿这一部分损耗,在计算商品价格时必须把损耗部分商品的金额摊入完好商品(即损耗前商品减去损耗商品所余部分)的价格中,使之通过出售完好商品,把全部垫支的成本收回。
First, the general derivation of methods and questions Many commodities inevitably occur in the distribution process of some loss. The loss of goods according to the different aspects of their occurrence, can be divided into transport loss, storage loss and sales loss of three categories. Any loss of the amount of merchandise is uncollectible, in order to compensate for this part of the loss in the calculation of the price of the goods must be part of the loss of the amount of good goods (that is, pre-loss goods minus the remaining part of the loss of goods) price , So that through the sale of good products, the cost of all support payments back.