新会计制度把过去适用于增减记帐法的营业收入和营业成本合并为“商品销售”科目后,对月终结转已销商品进行差价时的帐务处理,未作明确规定,以致对此出现了“五花八门”的情况:(1)借记进销差价;贷记商品销售。(2)借记进销差价;借记商品销售(赤字)。(3)借记商品销售(赤字);贷记进销差价(赤字)。(4)借记进销差价,贷记库存商品;同时,借记商品销售(赤 After the new accounting system merges the operating income and operating costs applied to the increase and decrease billing method in the past into the “sales of goods” account, there is no explicit provision on the accounting treatment when the price difference is applied to the end-of-month transfer of the sold product. There was a “variety” situation: (1) Debit debit difference; credit sales of goods. (2) Debit deducts the price difference; debits the commodity sales (deficit). (3) Debit commodity sales (deficit); credited into the sales difference (deficit). (4) The debit derivation of the difference, credited to the inventory of goods; at the same time, debit the sale of goods (Red