当前,随着商业体制改革的不断深入,商业零售网点不断增加,又由于推行各种形式的经营责任制,要求财会部门按各门店(或商品大类)核算经营成果。准确地按门店或大类分别核算进销差价。为了简化核算手续,减轻财会人员的工作量,我们根据实际情况,试行“库存商品,进销差价联合对帐单”(以下简称“联合对帐单”,表式附后)。对进销差价的核算以单代帐,减少了编制记帐凭证、登记明细帐的环节,收到了与记帐同样的效果。“联合对帐单”即在原“拨货计价对帐单”的基础上,稍加改动,增添有关项目,在一张单据上同时设“库存商品”、“进销差价”两个栏目,由门店定期汇总原始凭证据以填报,反映该期“库存供应商品”,“进销差价”、“销货”三个科目增减金额及期末结余,并附巳销商品分摊进销差价的计算,达到一单多用。填制的方法与原“拨货计价对帐单”的填制方法相同,但需要注意的是“库存商品”项16、17两行不用,“进销差价”项9、10、11行不用,17行在月末计算已销商品分摊进销差价时填列,18行平时填列金额与16行相等,只有在月末计算17行数字后再结出该栏结存额。其具体 At present, with the continuous deepening of the business system reform, commercial retail outlets are increasing, and because various forms of business responsibility system are implemented, the accounting department is required to calculate the operating results according to each store (or commodity category). Accurately calculate the difference in the sales price according to the store or category. In order to simplify the accounting procedures and reduce the workload of the accounting personnel, we try out the “Inventory Commodity, Joint Posting and Posting Consolidation Statement” (hereinafter referred to as the “Joint Posting Statement”, which is attached to the form) according to the actual situation. The accounting for the difference between the invoicing and selling price is based on a single billing account, which reduces the number of links for the preparation of billing vouchers and the registration of subsidiary bills and has received the same effect as billing. The “Joint Statement” is based on the original “Distribution Valuation Statement”, with minor changes, adding relevant items, and setting up two columns for “Inventory Goods” and “Invoicing Spread” on a single document. The store regularly summarizes the original documents according to the report, reflecting the increase and decrease amount and ending balance of the three items of “inventory supply goods”, “inventory selling price difference” and “sales goods” of the period, together with the calculation of the difference between the selling and selling price of credited goods. To achieve a single use. The method of filling is the same as that of the original “distribution billing statement”, but it should be noted that the “inventory item” items 16 and 17 are not used in the two lines, and the “inventory difference” items are not used in the lines 9, 10 and 11. , Line 17 is calculated at the end of the month when the difference between the sales and purchase price of the sold goods is calculated. The 18th row is equal to the 16th line. Only after the 17th line is calculated at the end of the month, the balance in this column will be calculated. Its specific