对以往年度存货盘盈盘亏帐务处理的一点看法

• 作 者: 乔传萍 石兵
• 机 构: 华北工学院,山西省太原市迎泽区地税局
• 出 处: 税收与企业
• 发表日期: 2004年期
• 关键词: 存货盘盈 盘盈 盘亏 盈余公积 存货管理 管理费用 帐务处理 待处理财产损溢 科目 企业流动资产

针对以往在存货收发、保管过程中发生的盘盈、盈亏造成存货帐实不相符的现象 ,作者提出应摒弃以往的帐务处理办法 ,在帐务处理时不应增加或减少“管理费用”的科目 ,而应增加或减少“盈余公积”科目 ,以此来促使企业的存货管理纳入规范的轨道。

Aiming at the phenomenon that the inventory surplus and the profit and loss incurred in the process of receiving, sending and receiving of inventory in the past did not match the actual accounts, the author proposed that the previous accounting treatment should be abandoned and that the “administrative expenses” should not be increased or decreased in the accounting treatment Subjects, but should increase or decrease the “surplus reserve” subjects, in order to promote the enterprise inventory management into the normative track.