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存货损失核算似乎十分简单,但在会计实践和会计教学中,我们经常发现一些核算差错。为了正确核算存货损失,笔者认为,应该注意以下问题。一、分清一般纳税人和小规模纳税人核算上的差别小规模纳税人与一般纳税人材料成本的构成内容不同,决定了存货损失核算上的差别。由于小规模纳税人的材料成本中已包含进项税额,所以小规模纳税人存货发生损失时,只需要按损失的存货成本借记“待处理财产损溢”科目,贷记“原材料”、“产成品”、“生产成本”科目即可。而一般纳税人的存货损失核算比较复杂,既要分清存货损失的性质,还需要在存货非正常损失时正确计算进项税额转出数。
Inventory loss accounting seems to be very simple, but in accounting practice and accounting teaching, we often find some accounting errors. In order to correctly calculate the inventory loss, I think, should pay attention to the following questions. First, distinguish between ordinary taxpayers and small-scale taxpayers accounting differences Small-scale taxpayers and general taxpayers material costs constitute different content, determines the inventory loss accounting differences. Because small-scale taxpayers’ material costs already include input VAT, small-scale taxpayers only need to debit the inventory cost of the lost tax to write off the “pending loss of property” account, credit the “raw materials” “, ” Finished product “, ” production cost "subjects can be. The general taxpayer’s stock loss accounting is more complicated, it is necessary to distinguish the nature of the loss of inventory, but also need to correct the inventory of non-normal loss of input tax turnover.