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对商业企业商品发生溢余、损耗、短缺报经批准处理的核算;现行《国营商业会计制度》规定,企业商品定额损耗和经专门批准的商品超定额损耗,作为企业商品流通费(增:费用,减:待处理损失),商品溢余属于企业收益(增:财产溢余,减:待处理收益)。在实际工作和教学中,不少人对制度的规定不理解,提出为什么不把商品溢余作冲减费用处理?应该说,上述帐务处理方法是合理的,符合费用管理要求。
The calculation of surplus, loss, and shortage of commodities in commercial enterprises has been approved for approval; the current State-Owned Commercial Accounting System stipulates that the loss of commercial products and excessive authorized consumption of commodities that are specifically approved shall be regarded as the commodity circulation fee of enterprises (increasing: expenses). , Minus: Loss to be dealt with), commodity surplus belongs to corporate income (increasing: property surplus, minus: pending income). In actual work and teaching, many people do not understand the rules of the system, and propose why the surplus should not be treated as offset expenses. It should be said that the above accounting treatment method is reasonable and meets the expense management requirements.