目前,中小型商业企业推行的经济责任制,一般以承包利润为主。要承包利润,这就在客观上要求财会人员对承包人的经济效益进行正确核算。在商业企业销售成本中,最使人敏感的就是“进销差价”,鉴于目前的实际情况,新手多,素质差、人员少等原因,不仅对单位所属的每一个实物负责人不能作为核算对象,并且这样计算的结果,财政、税务部门又不会认可,因为分柜计算的结果,与按企业月末总帐内“进销差价”调整前帐户余额计算出来的进销差价差异极大。而在会计教材或其它书籍上一致认为,以柜组或实物负责人作为核算对象,根据综合差价率计算已销商品实现的“进销差价”,同以一个独立的核算单位,按未调整前月末“进销差价”总帐余额的综合差价率来计算的已销商品实现的进销差价是一致的。实际情况并不如此。两种算法,都有一定的差额。然而财政、税务部门是以企业作为独立核算单位的“进销差价”总帐余额来计算已销商品实现的进销差价。有鉴于此,对一个企业来说,在客观上应按照财政、税务部门的规定,计算差价成本,同时在内部再作合理的调整。举例如下:某企业内有4个实际承包人,分别是甲、乙、丙、丁。设在月初企业总分类帐户余额是,库存商品57500元,差价是8912.5元。进销差价率15.5%。 At present, the economic responsibility system implemented by small and medium-sized commercial enterprises is generally dominated by contractual profits. To contracted profits, which objectively requires the accounting staff to carry out the correct accounting of the economic benefits of the contractor. In the business cost of sales, the most sensitive is the “Invoicing difference”, in view of the current situation, novice, poor quality, fewer staff and other reasons, not only for each entity belongs to the person in charge can not be accounted for , And the result of such calculation will not be recognized by the finance and taxation authorities as the difference between the calculation result of the sub-contractor and the difference between the two types of in-the-pip spreads calculated according to the balance of the pre-adjustment account for the “sales price difference” in the general ledger at the end of the enterprise is very different. In the accounting textbooks or other books agreed that the cabinet group or in-kind person in charge as the accounting object, according to the integrated difference rate calculation of sales of goods to achieve the “difference”, with an independent accounting unit, according to unadjusted The end of the “Invoicing difference” The general ledger balance of the overall differential rate to calculate the sales of goods has been realized underwriting difference is the same. The actual situation is not the case. There are some differences between the two algorithms. However, the fiscal and taxation departments use the “Invoicing Difference” general ledger balance as an independent accounting unit to calculate the difference between the sales proceeds of already sold goods. In view of this, for an enterprise, it is objectively to calculate the difference cost according to the provisions of the finance and taxation departments while making reasonable adjustments internally. An example is as follows: There are 4 actual contractors in an enterprise, namely A, B, C and D, respectively. Set at the beginning of the total corporate tax account balance is, inventory items 57,500 yuan, the difference is 8912.5 yuan. Spread the difference of 15.5%.