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最近,财政部对工业生产企业和物资供销企业报废库存机电产品的会计处理办法作了如下规定: (一)报废库存机电产品通过“待处理财产损失”科目中“待处理流动资产损失”明细科目进行核算。企业接到上级批准报废通知后,将批准报废库存机电产品的全部价值,借(增)记“待处理财产损失(待处理流动资产损失)”科目,贷(减)记“原材料”科目(工业企业)或“库存商品”科目(供销企业)。对拆卸入库尚可使用的单机和零部件等的价值,借(增)记“原材料”或“库存商品”等有关科目,贷(减)记“待处理财产损失(待处理流动资产损失)”科目。企业在取得回炉处理或废金属回收部门回收的凭
Recently, the Ministry of Finance made the following provisions on accounting treatment of scrapped mechanical and electrical products scrapped by industrial production enterprises and material supply and marketing enterprises as follows: (1) Scrap inventory mechanical and electrical products passed “pending property loss” “subject” “pending loss of current assets ”Detailed account for accounting. After the enterprise receives the higher level approval of the scrapping notification, it will approve the scrap of the full value of the inventory mechanical and electrical products by borrowing (add) “pending property loss (loss of current assets to be traded) ”Subjects (industrial enterprises) or “ stock goods ”subjects (supply and marketing enterprises). The value of the single machine and spare parts that can be used for demolition and storage shall be lent (reduced) credited to the relevant subjects such as (raw materials) or stock commodities Disposal of liquid assets) "subjects. Enterprises in the recovery or scrap metal recovery department with the recovery