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根据国办发[1991]16号文、财政部[91]财商字第72号文和[91]财会字第12号文的有关规定,最近商业部司局发出(91)财(价)会字第38号文,对供销社系统专项削价处理库存商品有关会计处理问题作了补充规定,现摘登如下: 1.对这次专项削价处理的积压库存商品,供销社批发企业(含批发兼零售企业,下同)应根据报经批准削价处理商品清单,设置备查帐簿登记削价商品的数量、品种、类别及存、销情况。 2.在“商品销售”科目下设“专项削价商品销售”专户,核算专项削价商品的销售收入和进价,并在本专户下另设“专项商品削价损失”细目,同时,在“待处理损失”科目下设“待处理专项商品削价损失”专户,分别核算专项削价商品实际销售价与原进
According to the relevant provisions of the State Administration of Industry issued by the Ministry of Commerce [1991] No. 16, the Ministry of Finance [91] Finance Business Article No. 72, and [91] Finance and Accounting Word No. 12, the Ministry of Commerce recently issued a (91) financial statement. Article 38 of the “Wu Zi” supplementary regulations on the accounting treatment of the special price-reduction processing for inventory of supply and marketing cooperatives are excerpted as follows: 1. The backlog of inventory items for the special price reduction treatment, wholesale and distribution companies of the supply and marketing cooperatives (including wholesale and Retailing companies, similarly hereinafter, shall handle the list of commodities according to the approved price reduction, and set the quantity, variety, category, and deposits and sales of commodities for registration of books for review. 2. Under the “Sales of Commodities” account, set up a special account for “special price-reduced merchandise sales” to account for the sales revenue and purchase price of the special-price-reduced merchandise, and set up a separate “loss of special merchandise price-cutting loss” under this special account, and at the same time, The “Pending Loss” subject has a special account for “loss of special merchandise price to be processed”, which accounts for the actual sales price and the original