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批发企业购进商品,已作了帐务处理,以后发现作价不符,由供货单位退回多计价款或补收少计价款,称为进货退价和补价。许多教材说明:“发生进货退补价,退补价商品已经全部或部分出售,并已经结转销售成本的,应调整营业成本。我认为:目前大部分商业企业结转销售成本的方法一般都是季初第一、二月份采用毛利率计算法,季末用最后进价法,发生退补价时,都可以直接调整库存商品,不必调整营业成本。这是因为: 一、如作价不符的商品销售发生在季度的第一、二月份,而发生退补价业务也在本季,不需要调整营业成本。季度的第一、二月份是按毛利率计算销售成本的。毛利率计算法是根据本月销售总额,按上季毛利率来匡算本月销售成本的。用这种办法计算出来的销售成本与该月销售商品的进价没有关系。
Wholesale companies purchase goods and have already done accounting treatment. Later, they found that the pricing did not match, and the supplier returned a lot of money or made up for a small amount of money, which was called purchase price refund and premium. Many textbooks explain that: "If there is a back-in price, if the back-quota item has been sold in whole or in part, and if the cost of sales has already been carried forward, the operating cost shall be adjusted. I think: Currently, most commercial companies carry forward the cost of sales. In the first and second quarters of the beginning of the year, the gross margin calculation method was adopted. At the end of the quarter, the final price method was adopted. When the back-in price occurred, all inventory items could be directly adjusted without having to adjust the operating cost. This is because: 1. If the price is inconsistent Commodity sales occurred in the first and second quarter of the quarter, and the occurrence of back-paid price business was also in this quarter, and there was no need to adjust operating costs.The first and second quarter of the quarter was based on the gross profit rate to calculate the cost of sales. According to the total sales of this month, the sales cost of this month will be calculated based on the gross profit of the previous quarter.The sales cost calculated by this method has no relation with the purchase price of the goods sold in the month.