现行供销合作社会计制度规定,属于国家统一调价的商品,新售价低于原进价的,应冲减全部原进销差价,并将低于原进价部分转入“待处理损失”,然后按调价商品存销比例转入“商品调价损益”的借方,月底转入“利润”帐户,减少利润。如此核算,我认为值得商榷。供销合作社是集体所有制企业,原则上不应承担国家统一调价的商品调价损失,即使由供销社承担某些损失,也不宜体现在利润中。利润是考核企业经济效益的综合性指标,关系到税后留给企业用于扩大生产和经营业务的公积金等资金的提留,也关系到提留职工奖 The current social system for supply and marketing cooperation stipulates that commodities that are subject to uniform price adjustments by the State and the new selling price is lower than the original purchase price shall be written off against the original purchase price difference, and be transferred to the “to-be-processed loss” less than the original purchase price, and then The debit of the price-adjusted commodity deposit and transfer ratio is transferred to the profit or loss of the price adjustment of the commodity, and it is transferred to the “profit” account at the end of the month to reduce the profit. This accounting, I think it is worth discussing. Supply and marketing cooperatives are collectively owned enterprises. In principle, they should not assume the price adjustment losses of the unified price adjustment of the country. Even if the supply and marketing cooperatives bear certain losses, they should not be reflected in profits. Profit is a comprehensive indicator for assessing the economic benefits of enterprises, and relates to the retention of funds such as provident funds for enterprises that are used to expand production and business operations after taxes, and also relates to the employee awards for retained employees.