自“拨货评价,实物负责制”实行以来,对简化商品核算手续,减少营业员的工作负担,起到了很好作用.但是随着经济体制改革,商品流通体制也出现了许多新变化.在零售环节上,一是随着进货渠道增加,出现多种进价形式,如出厂价、调拨价、批发价、优惠价、出厂价回扣、批发价回扣、零售价回扣、批量价等,还有因进货地点不同,而出现地区差价.二是随着销售方式灵活,出现多种售价形式,如批量作价、季节差价、品质差价、花色新旧差价等.三是现在零售企业可以兼营批发,因此又出现批发价、含税(工商税)批发价等.由于进销价格形式的增加和浮动,给售价金额核算带 Since the implementation of the “delivery evaluation, physical responsibility system”, it has played a very good role in simplifying commodity accounting procedures and reducing the work load of salespersons. However, with the reform of the economic system, there have also been many new changes in the commodity circulation system. In the link, the first is that with the increase in the purchase channels, there are multiple purchase forms, such as the ex-factory price, transfer price, wholesale price, preferential price, ex-factory price rebate, wholesale price rebate, retail price rebate, bulk price, etc. The location of the goods is different, and there is a regional price difference. Second, with the flexible sales mode, there are a variety of price forms, such as batch pricing, seasonal price difference, quality difference, new and old price differences, etc. Third, retailers can now run wholesale, so There are wholesale prices, including taxes (industrial and commercial tax) wholesale price, etc.. Due to the increase in the price of inbound sales and fluctuations, the price to the amount of accounting