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现行会计制度规定,企业进行存货清查盘点后,对于盘盈盘亏的存货在账务上要记入“待处理财产损溢”科目,查明原因后按有关规定分别进行处理。 一、存货盘盈的处理 企业在财产清查中盘盈的存货,应根据“存货报告单”所列金额,作如下会计处理: 借:原材料、包装物、低值易耗品、产成品等 贷:待处理财产损溢——待处理流动资产损溢 按规定手续报经批准后,其会计处理为: 借:待处理财产损溢——待处理流动资产损溢
According to the current accounting system, after the inventories are inventoried by the enterprise, the inventory of the inventories of Pan Ying shall be credited to the account of “pending property damage and loss” in the accounts. After identifying the reasons, they shall be dealt with separately according to the relevant provisions. First, the inventory discounted inventory Inventory inventory in the inventory, should be based on the “Inventory Report” listed in the amount of the following accounting treatment: By: raw materials, packaging, low value consumables, finished products and other loans : Pending loss of property - Pending loss of liquid assets Accounted for by the prescribed procedures, the accounting treatment is: By: Pending loss of property - Pending loss of current assets