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qian yi shang pin yi que he suan gui ding de yi ju
Author(s): 
Pages: 44-45
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  商品流通费企业收益费用处理帐务处理超定额损耗商业企业费用管理自然损耗费用成本商品损耗;
Abstract: <正> 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。
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