85问答库 > 商品进销差价率是不是就等于是毛利率啊？

商品进销差价率是不是就等于是毛利率啊？

2025-03-16 18:38:05
推荐回答（1个）
回答1：

有相同点，但重要的是不同点
毛利率法，是根据上期毛利率，用本期销售金额 倒推销售成本，据以减少库存商品成本金额

而售价金额 法，在库存商品入库时就按售价记账，将差额专门记入一个科目，月末根据销售减少的金额 占比来分摊差额（毛利）

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