笔者认为,发出商品应以销售价反映,在现有会计制度未作改变的情况下,特提出如下改进方法:每发出一笔商品,以销售价格在发出商品帐户中反映,同时按该笔商品实际成本冲转产成品,发出商品的销售价与实际成本价的差额部分,可在发出商品帐户下增设计价差异二级帐户反映。在销售价大于实际成本时,其差额记入“发出商品——计价差异”的贷方;小于实际成本时,其 The author believes that the issue of goods should be reflected in the sales price. In the absence of any change in the existing accounting system, the following improvement methods are proposed: Each time a commodity is issued, it is reflected in the issue price of the commodity account at the sales price, and the commodity is pressed at the same time. The difference between the actual cost of the finished product and the selling price of the goods and the actual cost price may be reflected in the secondary account of the design price difference under the issue of the commodity account. When the sales price is greater than the actual cost, the difference is credited to the “issued goods - valuation difference” credit; less than the actual cost, it