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ling shou jia ge fu dong reng ying cai yong shou jia jin e he suan shi wu fu ze zhi de ban fa
Author(s): 
Pages: 34+36
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  售价金额核算核算方法进价金额核算自由浮动商品进销差价库存商品营业成本经营活动过程实地盘点商业会计;
Abstract: <正> 一九八五年《商业会计》第二期,黄大成同志《论零售价格浮动的核算对策》(以下简称《对策》)一文,对当前零售商业按五种价格(即转批价、优惠价、削减价、政策性调价,自由浮动价)出售商品的核算方法分别作了论述。笔者认为,前四种价格的核算方法无可非议,而第五种“自由浮动价”的核算方法还得商榷。《对策》认为,在零售价格变动频繁的情况下,在核算上只有采取进价金额核算法,才是比较适合的。诚然,采取进价金额核算,可省掉因售价
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