①庫(kù)存商品的進(jìn)銷差價(jià)為：服裝柜8050元，零食柜11840元，藥品柜15370元； 
②各柜已銷商品進(jìn)銷差價(jià)為：服裝柜8050元，零食柜6240元，藥品柜15330元； 
③會(huì)計(jì)分錄如下： 
借：庫(kù)存商品                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
貸：期末庫(kù)存 服裝柜5780元，零食柜6720元，藥品柜2570元