本刊第二期刊登了李永贞同志介绍我单位结转销售成本的方法后,不少兄弟三级批发企业来信询问我们的具体方法,为此,再作如下补充。我们是一个百货、纺织合二为一的公司,批零兼营,下设大百货、小百货、针纺织、劳保等库和一个零售门市部(五个专柜),年销售量虽不大,但麻雀虽小,肝胆俱全,品种不少。我们在工作中摸索出一种按实际进价结转销售成本的方法,通过这几年的运用,认为切实可行,并未加重工作量,只是把月终的工作变为微风细雨天天洒。既加强了对仓库的监督,又使成本、利润真实可靠。我们是三级批发企业,仓库保管员兼开票员,实行“批仓合一”,保管员对商品库存数量、三价(进价、批发价、零售价)负责,金额差错不追查责任。保管员每日将手续齐备的销货票进行汇总,填列销贷汇总单送交财会复核人员。财会复核人员复核后分别填列成本金额,批发金额,销售金额(因百货类是在批发金额上倒扣),复核人员对销售金额负责。财会商品帐记帐员接到复核人员传来的销货票,对三价、产地、货号、品名、规格、单 In the second issue of this publication, Comrade Li Yongzhen introduced the method of carrying forward the cost of goods carried by our company. Many brothers and three wholesalers sent letters to inquire about our specific methods. To this end, we make the following additional supplements. We are a department store and textile company, with batch and zero-operated, under the department stores, small department stores, needle textiles, labor insurance and other libraries and a retail sales department (five counters), although the annual sales volume is not large, but Although the sparrow is small, it is full of liver and gallbladder, and it has many varieties. We have worked out a method of carrying forward the cost of sales according to the actual purchase price. Through the use of the past few years, we believe that it is feasible and does not increase the workload. It is only the work at the end of the month that is turned into breeze and rain. It not only strengthens the supervision of the warehouse, but also makes the cost and profit truly and reliable. We are a three-tier wholesale company. The warehouse custodian and the billing agent carry out the “one-for-one application”. The custodian is responsible for the quantity of goods in stock and the three prices (the purchase price, the wholesale price, and the retail price), and the amount of errors is not responsible for the investigation. The custodian will collect the completed sales tickets on a daily basis and fill in the sum of the loans and credits to the reviewers. After reviewing the financial reviewers, the cost amount, wholesale amount, and sales amount (because the department stores are deducted from the wholesale amount) are reviewed, and the reviewers are responsible for the sales amount. The accounting bookkeeper of the financial accounting receives the sales ticket from the reviewer on the price, origin, product number, name, specification, and order