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零售商品实行浮动价格应怎样核算?这是当前会计工作的新课题.《财会通讯》今年第三期的《零售商业实行浮动价格的会计核算方法》一文,对此做了有益的探索.但该文介绍的《浮动价格商品销售清单》,增加了工作量.笔者认为,如能坚持做到有两人以上同时营业,对实行浮动价格销售的零售商品,可以采用鲜活商品的“进价核算,盘存计销”的核算方法.购进商品时,按进价金额增记“库存商品”的“浮动售价组”专户(不记品名、数量),按浮动价格销售时,增记:营业收入.月底盘点实存商品数量,用最后进价法计算结存金额,然后倒计已销商品成本.这样,就能够随时调整售
How to calculate the floating price of retail goods? This is a new topic of current accounting work. The article “Accounting Method of Retailing Business with Floating Price” in the third issue of the “Accounting Newsletter” has made a useful exploration. The “Floating Price Goods Sales List” introduced by the article has increased the workload. The author believes that if it can be insisted that there are two or more people operating at the same time, for the retail products sold at floating prices, the purchase price of fresh commodities can be used. , Inventory calculation method. When the purchase of goods, according to the purchase price of “stock goods” in the “floating price group” account (not recorded product name, quantity), sold at floating prices, increase in mind: Revenue from operations. Inventory of existing commodities at the end of the month. Calculated with the final purchase price method. Then the cost of goods sold is counted down. This way, sales can be adjusted at any time.