Disposal Of Inventory Surplus And Inventory Losses

The inventories shall be inventories and inventories should be compiled, and the inventory certificate should be compiled and used as the original voucher for inventory inspection.

The number of actual records of inventory records and inventory records is checked. If the book inventory is less than the actual inventory, it is the inventory surplus; otherwise, it is inventory loss.

For inventories of inventory surplus and inventory losses, we must record the subject of "property damage to be processed", identify the causes and deal with them.

(一)存貨的盤盈　　企業(yè)在財(cái)產(chǎn)清查中盤盈的存貨,根據(jù)“存貨盤存報(bào)告單”所列金額,編制會(huì)計(jì)分錄如下:　　借:原材料　　　　包裝物　　　　低值易耗品　　　　庫存商品等　　　貸:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　盤盈的存貨,通常是由企業(yè)日常收發(fā)計(jì)量或計(jì)算上的差錯(cuò)所造成的,其盤盈的存貨,可沖減管理費(fèi)用,按規(guī)定手續(xù)報(bào)經(jīng)批準(zhǔn)后,會(huì)計(jì)分錄如下:　　借:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　　貸:管理費(fèi)用　　(二)存貨的盤虧　　企業(yè)對(duì)于盤虧的存貨,根據(jù)“存貨盤存報(bào)告單”編制如下會(huì)計(jì)分錄:　　借:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　　貸:原材料　　　　　包裝物　　　　　低值易耗品　　　　　庫存商品等　　對(duì)于購進(jìn)的貨物、在產(chǎn)品、產(chǎn)成品發(fā)生非正常損失引起盤虧存貨應(yīng)負(fù)擔(dān)的增值稅,

It should be pferred to the subject of "loss of property to be dealt with".

　　借:管理費(fèi)用　　　貸:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　對(duì)于應(yīng)由過失人賠償?shù)膿p失,應(yīng)作如下分錄:　　借:其他應(yīng)收款　　　貸:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　對(duì)于自然災(zāi)害等不可抗拒的原因而發(fā)生的存貨損失,應(yīng)作如下分錄:　　借:營業(yè)外支出──非常損失　　　貸:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　對(duì)于無法收回的其他損失,經(jīng)批準(zhǔn)后記入“管理費(fèi)用科目”　　借:管理費(fèi)用　　　貸:待處理財(cái)產(chǎn)損溢──待處理流動(dòng)資產(chǎn)損溢　　企業(yè)存貨的清查盤點(diǎn),可分為定期租點(diǎn)和不定期盤點(diǎn)兩種,定期盤點(diǎn)一般在月末、季末、年終進(jìn)行；不定期盤點(diǎn)是指臨時(shí)性的盤點(diǎn)以及發(fā)生事故損失、會(huì)計(jì)交接、存貨調(diào)價(jià)等而進(jìn)行的盤點(diǎn)清查。

Enterprises should do inventory check work and strengthen management to prevent inventory backlog or damage.