本文選題：商品 + 進(jìn)銷(xiāo)�。� 參考：《財(cái)會(huì)通訊》2013年01期

【摘要】：正一、"商品進(jìn)銷(xiāo)差價(jià)"賬戶(hù)的應(yīng)用"商品進(jìn)銷(xiāo)差價(jià)"賬戶(hù)是資產(chǎn)類(lèi)賬戶(hù),核算企業(yè)采用售價(jià)進(jìn)行日常核算的商品售價(jià)與進(jìn)價(jià)之間的差額;可按商品類(lèi)別或?qū)嵨锕芾碡?fù)責(zé)人進(jìn)行明細(xì)核算,它是"庫(kù)存商品"賬戶(hù)的抵減賬戶(hù)。當(dāng)商品購(gòu)進(jìn)、溢余及調(diào)價(jià)增值發(fā)生差額時(shí),記入貸方;當(dāng)結(jié)轉(zhuǎn)已銷(xiāo)商品進(jìn)銷(xiāo)差價(jià)、商品短缺及調(diào)價(jià)減值等原因注銷(xiāo)差價(jià)時(shí),記入借方;余額在貸方,表示期末庫(kù)存商品的商品進(jìn)銷(xiāo)差價(jià)。期末"庫(kù)存商品"賬戶(hù)
[Abstract]:First, the application of "commodity purchase and sale difference" account "commodity purchase and sale difference" account is an asset account, accounting for the difference between the commodity price and the incoming price, which is used by the enterprise to carry out the daily accounting of the selling price; Detailed accounts can be made by commodity type or by person in charge of physical management, which is a credit account for "inventory goods" accounts. When a difference occurs in the purchase of a commodity, the excess and the increase in the adjusted price are credited; when the difference between the purchased and sold goods is carried forward, the commodity is short and the price adjustment is reduced, the difference is cancelled; the balance is credited to the credit, Represents the difference in the purchase and sale of goods in stock at the end of the period. End of inventory account
【作者單位】： 廣東白云學(xué)院;
【分類(lèi)號(hào)】：F233

【共引文獻(xiàn)】

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