spread
... spot transaction现货交易 spread差价,进销差价;详细记录 spread arbitrage差价套利 ...
Net price
麻烦你,告诉姜博浩,我很想他 » 지앙 Bohao에게 당신을 문제, 그를 싶습니다 进销差价 » Net price 入口处的标牌表明山上有狼 » The entrance to the standard licensing show that Hill has a wolf ..
Pin post
我们走完了相同的街,回到不同的世界 » We finished the same street, back to a different world 进销差价 » Pin post 沉降菌 » Settlement of bacteria ..
[贸易] purchase and sale price differential
purchase and marketing price differential 进销差价 purchase and sale price differential 进销差价 purchase and sale price differentials 购销差价 ..
进销差价是商品购进价与销售价之间的差额。进价大于售价时,其差额为毛损,进价小于售价时,其差额为毛利。实行售价金额核算的商业企业,“库存商品”帐户按售价记帐,对商品进销差价单独设置“进销差价”帐户进行反映。“进销差价”帐户是“库存商品”帐户的调整帐户,购进商品时,进价低于售价的差额,贷 (增) 记“进销差价”帐户,进价高于售价的差额,借 (减) 记“进销差价”帐户,期末分摊转帐前“进销差价”帐户余额,为库存商品和销售商品应分摊的进销差价额,应按存、销比例进行分摊,分别计算出已销商品应摊的进销差价额和库存商品应保留的进销差价额。