柜組差價率或進(jìn)銷差價率R進(jìn)銷差價率=(期初結(jié)存商品差價+本期購進(jìn)商品差價)

(期初結(jié)存商品+本期購進(jìn)商品)*100%,本期銷售商品應(yīng)分擔(dān)的差價=本期銷售商品*差價率

借：商品進(jìn)銷差價 (虧本時用紅字)

貸：主營業(yè)務(wù)本錢 (虧本時用紅字)

補(bǔ)充：一般納稅人月末根據(jù)主營業(yè)務(wù)入總額計(jì)提應(yīng)交稅金主營業(yè)務(wù)收入應(yīng)為不含稅價=零售價