库存商品削价处理的记帐方法探讨

• 作 者: 杜军梅
• 机 构: 鄂尔多斯职业技术学校
• 出 处: 草原税务
• 发表日期: 2000年11期
• 关键词: 削价处理 库存商品 记帐方法 折让 商品销售收入 应交增值税 商品销售成本 提取比例 准备金 应交税金

流通企业经营的商品，由于管理不善或者其他原因也会发生残损变质，冷背呆滞，有质量问题时按规定须降价处理，这里的降价特指售价低于原进价。众所周知，对于上述情况的处理有两种方法：一是提取商品削价准备金的企业，可用提取的商品削价准备金弥补商品削价损失；二是不提取?

Circulating goods business management, due to poor management or other reasons, there will be damage metamorphosis, dull back, there are quality problems in accordance with the provisions of price cuts, where the price cut refers to the price is lower than the original purchase price. As we all know, there are two ways to deal with the above situation: First, enterprises that extract the reserve price for product price cuts can make up for the loss in price of the commodity goods by using the reserve price for the extracted goods;