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随着基层供销社由单一零售业务发展为批零兼营,感到现行供销合作社会计制度规定的差价率计算公式,已不适应业务发展需要。加上会计人员新手多,业务技术水平低,对转批折扣额帐务处理不当,造成月末计算的差价率和已销商品进销差价不准,使盈利失真。为了改误求正,建议采用批零综合差价率计算公式。
As grass-roots supply and marketing cooperatives develop from a single retail business to a batch-and-zero operation, they feel that the calculation formula for the price difference prescribed by the current social system for supply and marketing cooperation has not been adapted to the needs of business development. With the addition of many new accountants and low levels of business technology, improper handling of discounted distribution accounts, resulting in the difference between the price difference between the end of the month calculation and the difference between the sales price of the sold goods and the distorted earnings. In order to correct mistakes, it is recommended to use a formula to calculate the price difference between batch and zero.