商品进销差价率的简便算法

Simplified Calculation of Rate of Price Differences Between Purchasing and Selling Commodities

采用售价核算的商品流通企业 ,使用传统的计算方法计算进销差价率 ,还原商品销售成本 ,不仅账户设置复杂 ,而且计算工作量也较大 ,计算过程麻烦 ,容易出现错误。采用商品进销差价率的简便算法———含税差价率计算法 ,不但可以简化计算过程 ,减轻计算工作量 ,而且还可以简化账户的设置 ,对于提高工作效率十分有益。

The enterprises of commodities circulation, which adopts selling price business accounting, use traditional methods to calculate the rate of price differences between purchasing and selling, the original commodities selling cost, thus not only is the account set up complexly, but also there is a large amount of work and calculation processes are very inconvenient, so it is easy to make mistakes. If the simplified calculation method, called calculation method of the rate of price differences with tax, is adopted it can simplify calculation processes, reduce the amount of work, simplify the setting up of account. So its of great benefit to improve efficiency.