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对零售企业分摊商品进销差价计算公式的探讨西藏民族学院秦国华在《商品流通企业会计制度》的科目使用说明中，第１４３号科目“商品进销差价”，对已销商品应分摊的差价按以下方法计算：差价率＝月末分摊前“商品进销差价”科目余额÷（月末“库存商品”科目余额＋月末“...
Discussion on the formula for calculating the difference between the price of goods distributed to retail enterprises and the application of the title of the accounting system for commodity circulation enterprises of the Ministry of Finance Qin Guohua of Tibet Nationality University. The difference between the “commodity purchase and sales price” of the subject No. 143 is the difference between the spread of the sold goods. The following method is used to calculate: Spread Rate = Balance of “Inverted Goods Spread” before the end of the month balance (End of month “Inventory Item” balance + end of month "...