损益相抵规则是损害赔偿领域一个重要的法则,在货物买卖纠纷中亦常适用。故本文选取了货物买卖中损益相抵规则的适用问题加以研究,通过对其概念、法理依据以及构成要件的分析,进一步就实践中具体适用该规则的相关问题进行了讨论,希望对货物买卖实践中更好的适用这一规则能有所裨益。 The principle of offsetting gains and losses is an important law in the field of damages and is also often applied in disputes over the sale of goods. Therefore, this paper chooses the application of the rules of profit and loss in the sale and purchase of goods, and discusses the related issues of the specific application of the rule through the analysis of its concept, legal basis and constitutional requirements. It is hoped that in the practice of the sale of goods Better application of this rule can be helpful.