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最近,国务院办公厅国办发[1991]18号《关于一次性削价处理积压商品的通知》规定,从今年4月1日起到6月30日止,对全国国合商业和供销社、外贸、物资等部门的积压商品,进行一次性处理。财政部根据国务院办公厅文件,制定了《关于国合商业、外贸、物资、医药、药材批发企业专项削价处理库存商品若干财务问题规定的通知》(以下简称“财务规定通知”)。一.“财务规定通知”的主要内容 1.削价处理的商品范围。只限于国合商业、外贸、物资、医药、药材等部门的批发企业(含批发兼营零售企业,下同)库存中冷背呆滞、质次价高、超储积压的一般消费品和物资及需削价销售的中、西药品。零售企业处理库存有问题商品,随销售随计入损益或通过削价损失准备金解决,不适用本规定。
Recently, the State Council General Office issued Guo Shui Fa [1991] No. 18 “on the one-time price cuts to deal with the backlog of goods” provides that from April 1 this year until June 30, the country’s business and supply and marketing cooperatives, foreign trade , Materials and other departments backlog of goods, a one-time processing. According to the documents of the General Office of the State Council, the Ministry of Finance has formulated the Notice on Several Financial Issues Concerning the Handling of Inventoryed Goods by Guohe Commercial, Foreign Trade, Materials, Pharmaceuticals and Medicinal Materials Wholesalers (hereinafter referred to as “Notice of Financial Regulations”). One. “Financial Regulations Notice ” the main contents 1. Price range of goods processed. Only in the commercial, foreign trade, medicine, medicine and other sectors of the wholesale business (including wholesale and retail businesses, the same below) the stock cold back sluggish, high quality and low price, over-the-counter backlog of general consumer goods and supplies and needs Price sales of Chinese and Western medicines. Retail companies dealing with inventory of goods in question, with the sale included in profit or loss with or through price-loss loss reserves, does not apply this provision.