在纺织品逐步进入国际市场的历史条件下,出口纺织品在许多企业中的比重逐步上升并超过内销。外销品质量要求较高,工厂生产不能保证百分之百都是一等品,一般说,外贸部门要货一百米,企业就得多生产十米、十五米,作为外贸部门不收购的非一等品(也即等级品)的准备。这部分多生产的产品在外销生产中叫做加成,其比重称为加成率。外贸部门对一等品收购价格较高,但只能内销的等级品销售价格,则低于一等品。由于等级品与一等品的销售成本是一样计算的,因此一等品的销售一般都有盈利,而等级品销售会出现亏损。等级品滞销压库时还会造成资金、效益的虚增。为了避免这些矛盾,拟采用等级品与一等品分 Under the historical conditions that textiles have gradually entered the international market, the proportion of textile exports in many enterprises has gradually increased and exceeded domestic sales. The quality of export products is relatively high. Factory production can not guarantee that 100% are first-class products. Generally speaking, the foreign trade department needs 100 meters of goods, and companies can produce 10 meters and 15 meters more, as a non-acquisition of foreign trade departments. Preparation of goods (ie, grades). This partially-manufactured product is called additive in export production, and its specific gravity is called the addition rate. Foreign trade departments have higher purchase prices for first-class goods, but sales prices for domestic-grade goods are lower than first-class goods. As the sales cost of the grade goods and the first-class goods is calculated in the same way, the sales of the first-class goods are generally profitable, and the sales of the grade goods are incurring losses. When the grades are unsold, they will also cause an increase in the funds and benefits. In order to avoid these conflicts, it is proposed to adopt grades and first-class products.