What is commodity purchase and sale price allocation?

The so-called commodity purchase and sale price difference refers to the difference between the commodity price and the purchase price when a small enterprise engaged in commodity circulation adopts selling price accounting, and the difference between the commodity purchase price and the purchase price is the commodity purchase and sale price difference.

For example, if the price of the product is 60 yuan and the purchase price is 40 yuan, then 20 yuan is the difference between their purchase and sale. Calculation method The difference between purchase and sales that should be apportioned to the sold goods at the end of the period shall be calculated according to the following method:

Spread Rate: The balance of the "Commodity Purchase and Sales Difference" account before the month-end apportionment (the balance of the "Inventory Goods" account at the end of the month, the credit amount of the "Main Business Income" account of the month) 100

The price difference rate of the goods sold in this month should be the "main business income" of the current month.

The amount of credit incurred on the amortized purchase and sales difference account.

The above-mentioned "main business income" refers to the income obtained from the goods that are priced at the selling price.

At the end of the month, the difference between the purchase and sale of the sold goods is apportioned, and the "Commodity Purchase and Sales Difference" account is debited and the "Cost of Main Business" account is credited.

Consignment goods and consignment processing materials can be used to calculate the apportionable purchase and sales difference at the price difference rate of the previous month. If the price difference rate of goods purchased and sold by small enterprises is relatively balanced between each month, the price difference rate of the previous month can also be used to calculate and apportion the purchase and sales difference that should be borne by the goods sold in this month, and the difference between the purchase and sale prices of commodities shall be verified and adjusted at the end of the year.

At the end of the month, according to the ratio of sold goods and inventory goods, the purchase and sale difference of the sold goods should be calculated to offset the cost of goods sold, and the remaining part is the difference between the price of inventory goods.

It is the apportionment of gross profit according to the variety sold.

The difference between the purchase and sale price of commodities refers to the difference between the selling price and the purchase price of commodities when small enterprises engaged in commodity circulation adopt selling price accounting.

The difference between purchase and sale that should be apportioned to the sold goods at the end of the period shall be calculated according to the following method:

Spread rate = balance of this account before amortization at the end of the period ("Inventory items"Closing balance of the account + closing balance of the account of "consignment of goods" + closing balance of the account of "issued goods" + credit amount of the account of "main business income" in the current period) 100%;

1. When the enterprise purchases, processes and returns the sales and obtains the goods:

Borrow: Inventory of goods.

Credit: Bank deposits (or entrusted processing materials and other accounts).

The difference between the purchase and sale price of goods.

2. When the enterprise approves the difference between the purchase and sale of the sold commodities at the end of the period:

Borrow: the difference between the purchase and sale of goods.

Credit: Cost of Principal Operations.

In fact, there is no need for special treatment in accounting, because the purchase price is the cost of the commodity, and the first sold is the main business of the commodity, and the income part naturally forms the profit of the enterprise.

The difference between the purchase and sale of commodities is actually the income of the enterprise, as long as it is accounted for according to the income.

The difference between the purchase and sale of goods is a method for commercial enterprises to calculate the cost of inventory sales.

The difference between the purchase and sale price of goods refers to the difference between the selling price including tax and the purchase price excluding tax. Since this price difference has no practical significance, in order to be consistent with the connotation of the original selling price accounting method, the price difference is further divided into purchase and sales price difference and input tax for detailed accounting.

This account accounts for the difference between the selling price and the purchase price of the goods in the inventory of the enterprise using the selling price for daily accounting.

The difference between the purchase and sale price of commodities is a careful method of calculating the cost of sales of the inventory of commercial enterprises, and the difference between the selling price including tax and the purchase price excluding tax is the difference between the purchase and sale price of commodities. How should accounting entries be made for the difference between purchase and sale of goods?

How to make accounting entries for the difference between purchase and sale of goods?

Enterprises that usually carry forward the cost according to the selling price of commodities will calculate the difference between the purchase and sales of the sold commodities in the current month to offset the over-transfer sales cost and the realized price difference, and prepare the following accounting entries:

Borrow: the difference between the purchase and sale of goods.

Credit: Cost of Principal Operations.

Enterprises that do not usually carry forward the cost with the sale of commodities shall write off the difference between purchase and sale of sold commodities and the carry-over cost at the end of the month, and prepare the following accounting entries:

Borrow: Cost of main business.

The difference between the purchase and sale price of goods.

Credit: Inventory of goods.

The object of the difference between the purchase and sale of commodities is small enterprises, and when the selling price amount accounting method is used when engaging in commodity circulation, the difference between the purchase price and the selling price of commodities is the difference between the purchase and sale price of commodities. For example, if an enterprise sells a commodity, the selling price of the commodity is 70 yuan, and the purchase price of the commodity is 30 yuan, the difference between the purchase and sale price of the commodity is 40 yuan.

The formula for calculating the difference between the purchase and sale price of goods.

For the goods that the enterprise has already sold, the difference between purchase and sales that should be apportioned should be calculated using the following formula:

Price difference rate = (the difference between the purchase and sale of goods in the beginning of the period + the difference between the purchase and sale of goods purchased in the current period) (the price of the goods in the inventory at the beginning of the period + the price of the goods purchased in the current period) 100%.

The difference between purchase and sales of goods sold in the current period should be apportioned = the sales revenue of goods in the current period and the rate of difference between purchase and sales.

The actual cost of the goods sold in the current period or on the basis = the sales revenue of the goods in the current period - the difference between purchase and sales that should be apportioned for the goods sold in the current period.

The purchase price cost of the goods in stock at the end of the period = the purchase price of the goods in stock at the beginning of the period + the purchase price cost of the goods purchased in the current period - the actual cost of the goods sold in the current period.

The sales revenue of commodities in the above formula refers to the sales revenue of commodities obtained by using the selling price amount accounting method; For consignment commodities and consignment processing materials, the difference between purchase and sales that should be apportioned can be calculated using the price difference rate calculated in the previous month; The characteristics of small enterprises' goods are that their purchase-sales differential rates are not much different from each month, so when calculating the purchase-sales difference of this month, you can refer to the purchase-sales difference rate of the previous month.