商业零售企业采用售价核算时，必须在月末采用一定方法计算并分摊已销商品进销差价，以便正确计算本期收益，并确保期末库存商品的正确反映。《企业会计制度》（以下简称《制度》）在对“商品进销差价”科目的说明中，规定已销商品应分摊的进销差价，应按以下方法计算：①差价? Commercial retail enterprises using price accounting, you must adopt a certain method at the end of the month to calculate and share the difference between the sales of goods has been sold in order to correctly calculate the current income, and to ensure the correct end of the stock of goods reflected. The “Accounting System for Business Enterprises” (hereinafter referred to as the “System”) stipulates in the description of the “Difference in Value-for-Goods” account that the difference in the value of the inscribed-in sales of goods that have been sold should be assessed as follows: