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gong xiao she zhuan xiang xiao jia chu li ku cun shang pin hui ji chu li de bu chong gui ding
Pages: 44
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  削价处理库存商品商品销售财会字分别核算批发企业部司销售价银行借款自有流动资金;
Abstract: <正> 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
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