【答】按照《国营工业企业会计科目》的规定,出租包装物要收取租金,租金收入应作为企业其他销售收入,没收的包装物押金扣除应收取的租金后,也应作为其他销售收入;出租包装物的损耗应计提摊销,作为其他销售成本。出借包装物不收取租金,包装物的损耗要计提摊销,作为产品的销售费用,逾期未退还包装物而没收的押金,应冲减产品的销售费用。现举例说明如下: 【Answer】 According to the provisions of “Accounting for State-owned Industrial Enterprises”, rental packages shall be collected for rent and the rental income shall be used as other sales revenue of the enterprise. After deducting the rent receivable from the confiscated package deposits, they shall also be used as other sales revenue; Packaging loss should be accrued amortization, as other sales costs. Loan packages do not charge rent, packaging loss should be accrued amortization, as the product sales costs, overdue refunds of the deposit and the forfeiture of the deposit should be offset by product sales costs. An example is as follows: