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基层供销社实行“四放开”后,有的把原来的“售价核算”改为“进价核算”,因此,原来计算已销商品销售毛利的方法已不实用。笔者认为,实行进价核算后,可用以下两种方法计算已销商品的销售毛利。 1、核定销售毛利率计算法。首先,根据上一年柜组核算的实绩资料,计算出各柜组全年平均销售毛利率,由理事会核定到每一个柜组。其次,每月月终财会部门按各柜组本月销货额和核定的销货毛利率,计算出已销商品的销售毛利。这种方法虽可简化核算手续,但在“四放开”的情况下。往往与实际情况有较大的出入。为了正确核算库存商品和已实现的销售毛利,应在年终决算前,根据10月或11月底的商品盘存数,按库存商品的最后进价,全面核实一次,然后调整已结转的库存商品和营业成本,做到正确反映柜组的经营成果。
After the grassroots supply and marketing cooperatives implemented the “four release”, some changed the original “sales price calculation” to “acquisition price calculation”. Therefore, the original method of calculating the gross profit of sales of sold goods was not practical. The author believes that after the purchase price calculation, the following two methods can be used to calculate the gross sales of sold goods. 1. Approve the sales gross margin calculation method. First, based on the actual performance data of the cabinet group accounting in the previous year, the average gross sales margin for each group of cabinets was calculated and approved by the board of directors to each cabinet group. Secondly, the month-end monthly finance and accounting department calculates gross sales of sold goods according to the sales volume of each cabinet group and the approved sales margin. Although this method can simplify the accounting procedures, it is in the “four release” situation. Often there is a big difference from the actual situation. In order to properly account for inventory and realized sales margins, before the end of the year-end accounts, according to the number of commodity stocks at the end of October or November, a full verification will be conducted based on the final purchase price of the inventories, and then the inventory items that have been carried forward will be adjusted. Operating costs, to correctly reflect the operating results of the cabinet group.