【正文】
Accounting Training for Department Head 課長會(huì)計(jì)知識(shí)培訓(xùn) How to Calculate Selling Price 如何計(jì)算售價(jià) 2 Carrefour Training Objectives 培訓(xùn)目標(biāo) ? To learn actual selling price with and without VAT 學(xué)會(huì)什么是單品的實(shí)際售價(jià)和不含稅售價(jià) ? To learn how to calculate unit cost without Rebate amp。 bill backs and with Rebate amp。 bill backs 學(xué)會(huì)如何計(jì)算單品的成本(不考慮以及考慮回扣和返利) ? To learn how to calculate Gross Margin and Commercial Margin for goods 學(xué)會(huì)如何計(jì)算單品的粗毛利和商業(yè)毛利 ? To learn what kinds of target we can select when we consider pricing 學(xué)會(huì)在定價(jià)前選擇想要達(dá)到的目標(biāo) ? To learn how to use the formula of pricing 學(xué)會(huì)如何運(yùn)用定價(jià)公式 3 Carrefour ? Sales Discount:we offer cash or shopping card to buyer to encourage purchasing the goods 銷售折扣:我們給購買者現(xiàn)金或消費(fèi)卡鼓勵(lì)購買該商品 ? Actual Selling Price(ASP): Selling PriceUnit Discount 實(shí)際售價(jià):售價(jià) 單位折扣 Selling Price 售 價(jià) ? Selling Price (SP):Price we mark on label in the Store 售價(jià):我們標(biāo)在賣場中價(jià)格牌上的價(jià)格 4 Carrefour ? VAT(Value Added Tax):Tax include in SP 增值稅:含在售價(jià)中的稅金 Selling Price 售 價(jià) ? Actual Net Selling Price :The base we calculate sales 實(shí)際銷售凈價(jià):我們計(jì)算凈銷售額的基礎(chǔ) ? Actual Net Selling Price =ASPVAT in SP =ASP/(1+VAT rate) 實(shí)際銷售凈價(jià) =實(shí)際售價(jià) 實(shí)際售價(jià)中的增值稅 =實(shí)際售價(jià) /( 1+增值稅率) 5 Carrefour ? Purchase Price(PP):Buying price without VAT 采購價(jià) :不含稅購入價(jià)格 ? Purchase Rebate:Special Offer by Supplier,such as