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现行规定,零售企业商品削价的帐务处理方法是:削价后的新售价低于原进价的部分作财产损失,记减:“进销差价”,增:“财产损失”:削价后的新售价仍高于原进价的,其削价部分记减:“进销差价”,减:“库存商品”。在具体工作中,这种处理方法有如下问题: 1、由于零售企业多是按柜组或商品分类办法计算综合差价率的,而商品在削价后一般都不可能单独销售、单独核算。这样在商品削价转帐时,就调减了削价商品的部分(或全部)差价,到月末转
The current regulations stipulate that the retail company’s accounting treatment of commodity price cuts is: after the price cut, the new selling price is lower than the original purchase price for the property loss, and deducts: “increment in sales”, increase: “property loss”: after the price cut The new selling price is still higher than the original purchase price, and the cut price portion is deducted: “incoming sales difference” minus: “inventory goods.” In the specific work, this treatment method has the following problems: 1. Because retail enterprises mostly calculate the comprehensive price difference rate according to the counter group or commodity classification method, the goods cannot be sold separately and accounted for separately after the price reduction. This reduces some (or all) of the price difference of the price-reduced goods at the end of the month.