存货盘亏的会计处理  

Accounting Treatment of Inventory Loss

作　　者：仲皓月 ZHONG Haoyue(School of Economics and Management,Qingdao University of Science and Technology,Qingdao 266061,China)

机构地区：[1]青岛科技大学经济与管理学院

出　　处：《淮海工学院学报（人文社会科学版）》2019年第11期89-91,共3页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

摘　　要：盘亏的存货如果属于定额内损耗以及日常收发计量上的差错和管理不善造成的非正常损失均计入"管理费用",但管理不善造成的存货非正常损失要将进项税额转出。因自然灾害等不可抗力原因造成的存货毁损不需要将进项税额转出,损失计入"营业外支出"。定额损耗率较大的存货盘亏设置"存货定额损耗"科目核算,定额损耗额计入成本中;盈亏数是根据实存数与账存数和合理损耗数对比计算而来的,计入"其他应收款"或"管理费用"。Abnormal losses caused by inventory loss, errors in daily receiving and dispatching measurement and mismanagement are included in "management expenses", but abnormal losses caused by mismanagement shall be transferred out of input tax. If the inventory is damaged due to force majeure such as natural disasters, the input tax need not be transferred out, and the losses are included in "non-operating expenses". For inventory losses with large quota loss rate, the account of "inventory quota loss" shall be set up, and the quota loss amount shall be included in the cost;profit and loss is calculated by comparing the actual deposit with the account deposit and reasonable loss, and is included in "other receivables" or "management expenses".

关 键 词：存货 盘亏 会计处理 

分 类 号：F234.4[经济管理—会计学]