目录计算公式.....................................................................................................................................................................................................................................................2有存演算结果列表.....................................................................................................................................................................................................................................3有库存演算过程.........................................................................................................................................................................................................................................4逐日演算.................................................................................................................................................................................................................................................4整月演算.................................................................................................................................................................................................................................................9无库存演算过程.......................................................................................................................................................................................................................................12逐日演算...............................................................................................................................................................................................................................................12整月演算...............................................................................................................................................................................................................................................14第2页共19页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共19页商品成本和毛利计算公式及演算过程示例计算公式本期成本价＝本期期初成本金额＋本期期间内历次进货总进货金额本期期初数量＋本期期间内历次进货总数量本期期初成本金额＝本期期初成本价×本期期初数量本期期初成本价＝上期期末成本价本期期初数量＝上期期末数量本期期间内历次进货总进货金额＝第一次进货单价×第一次进货数量＋第二次进货单价×第二次进货数量＋……本期期间内历次进货总数量＝第一次进货数量＋第二次进货数量＋……含税毛利率＝含税毛利本期销售金额第3页共19页第2页共19页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共19页含税毛利＝本期销售金额－本期销售成本金额本期销售成本金额＝本期成本价×本期销售数量有存演算结果列表下面我们以某新商品在四天内的进销存情况来作一个演算，计算该商品的每日成本和毛利及月成本和毛利，业务发生我们以一个月的前四天来作推算，并假设这个月的后面数天该商品都未发生业务，按上述计算公式，计算过程及结果数据列表如下：日期期初入库销售结存分析销售成本价数量金额单价数量金额单价数量金额成本价数量金额成本金额含税毛利毛利率3.100016121920161219200#DIV/0!3.216121920198152164641282415.7895%3.3164641424336014.28572840000#DIV/0!3.414.285728400018610814.285722314.285785.714322.285720.6349%……加合月000365281426014.285722314.2857213.71446.285717.8022%第4页共19页第3页共19页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码...
