计财部门配合编辑部门和发行部门,根据纸质图书的销售情况和库存情况,将纸质图书分成常销书、畅销书和滞销书等不同类别,对常销书和畅销书就不能计提呆滞损失准备,对滞销书才计提呆滞损失准备,具体计提比例应由实际减值情况判断,不应具体规定计提标准,这样才能符合客观性原则。 The accounting department cooperates with the editorial department and the issuance department. According to the sales and inventory of paper books, the paper books are divided into different categories such as regular book, bestseller and unsalable books, which can not be counted on regular book and bestseller Sluggish provision for loss, provision of sluggish loss reserve for unsalable books, the specific proportion of provision should be judged by the actual impairment, should not be specifically provided for the standard, so as to comply with the principle of objectivity.