“售价金额核算,实物负责制”是零售企业的一项重要管理制度。实行这一制度后,会计部门在月末要按综合差价率或大类(柜组)差价率计算分摊已销商品的实现差价。由于物价部门对商品计价时的分类与会计部门进行库存商品核算时的分类(或分户)不同,加上各种商品的进货渠道不同,存、销比例各有差异,购进商品时各种商品支付的进货费用额又大小不一,即使物价部门作价时属同类进销 “Price amount accounting, in-kind responsibility system” is an important retail management system. After the implementation of this system, the accounting department at the end of the month according to the overall difference rate or category (cabinet group) spread rate calculation of the difference between the realization of the sale of goods. As the price department of goods when the classification of accounting and accounting departments for the inventory of goods when the classification (or household) is different, plus a variety of goods purchase channels are different, save and sell the proportion of each have different, when buying goods The amount of goods paid for the purchase costs and sizes, even if the price department is a similar price