财政部以(91)财会字第12号文对国合商业、外贸、物资、医药、药材批发企业专项削价处理库存商品,物资会计处理作了规定,并自1991年4月1日起执行。现摘登如下: 一、国营商业、外贸、物资企业专项削价的积压商品、物资,在国家规定的期限销售的,按实际处理商品的销售额归还银行贷款,井将其实际销售价与原进价的差额,报经同级财政部门审核批准后,作为待处理削价损失挂帐。 1.国营商业企业,记:增:待处理损失——待处理流动资产损失;减:商品削价损失——专项削价损失(如企业无此科目应增设)。 2.国营外贸企业应在“内销”科目下设置“专项削价商品内销”专户,除核算专项削价商品的销售 The Ministry of Finance used the No. 12 of the (91) Caishuizi character to regulate the special treatment for inventory reduction of goods and materials by the wholesale enterprises of the State-owned Commerce, foreign trade, materials, medicine, and medicinal materials, and to implement them on April 1, 1991. Excerpts are as follows: I. State-owned commercial, foreign trade, materials and materials companies specialize in price cuts for backlogs of goods and materials. If they are sold within the time limit prescribed by the state, they will be returned to bank loans on the basis of actual sales of processed commodities, and their actual sales prices will be equal to their original purchase prices. The difference was submitted to the financial department at the same level for approval and approval, and was used as a liability for the loss of pending price cuts. 1. State-owned commercial enterprises, in mind: increase: pending losses - loss of liquid assets to be treated; reduction: loss of commodity price cuts - loss of special price cuts (if the company does not have such an account, it should be added). 2. State-owned foreign trade enterprises shall set up a special account for “special price-reducing domestic sales” under the “domestic sales” account, in addition to accounting for the sale of special price-cutting goods.