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在正确计算商品销售的进价成本中,由于有些商品的进货对象不一,往往会出现几个成本单价;有些商品由于实行优惠价格,先后进货的成本单价相差幅度也较大。在这种情况下,究竟采用哪一种单价计算商品销售成本,值得研究。我们在实际工作中,是根据“先进先出”的商品销售原则,确定商品成本单价的。一次商品销售后,库存数量的变化总不外下列两种情况,我们可以根据这两种不同情况的变化规律,确定一个比较合理的单价作为成本单价。
In the correct calculation of the purchase cost of goods sales, due to the inconsistency of the purchase of some goods, there are often several cost unit prices; some of the goods due to the implementation of preferential prices, the successive purchase cost of the price difference is also greater. In this case, what kind of unit price is used to calculate the cost of goods sold is worth studying. In our actual work, we determine the unit cost of goods based on the “first-in-first-out” principle of commodity sales. After the sale of a commodity, the change in the inventory quantity is always the following two conditions. We can determine a unit price that is more reasonable as the cost unit price based on the changing patterns of these two different situations.